Rebate of state levies on made-up exports requires selecting the ROSL scheme code on the shipping bill to claim rebate. ROSL provides rebate of State VAT/CST and related levies accumulated in production of made-ups, calculated on FOB value using notified rates and caps and paid in parallel with drawback to the exporter's registered drawback account. Participation is optional and requires a claim-cum-declaration by selecting specified EDI shipping bill scheme codes at item level; selection of the scheme code is the sole means of claiming ROSL. The ROSL amount and declaration will print on the shipping bill, appear on ICEGATE, and absence of proper scheme code precludes the benefit.
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Provisions expressly mentioned in the judgment/order text.
Rebate of state levies on made-up exports requires selecting the ROSL scheme code on the shipping bill to claim rebate.
ROSL provides rebate of State VAT/CST and related levies accumulated in production of made-ups, calculated on FOB value using notified rates and caps and paid in parallel with drawback to the exporter's registered drawback account. Participation is optional and requires a claim-cum-declaration by selecting specified EDI shipping bill scheme codes at item level; selection of the scheme code is the sole means of claiming ROSL. The ROSL amount and declaration will print on the shipping bill, appear on ICEGATE, and absence of proper scheme code precludes the benefit.
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