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        Rebate of State Levies (ROSL) on Export of made-up articles- Implementation by CBEC

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        Rebate of State Levies on made up exports: item level ROSL claims required and rebates calculated on FOB with notified caps. ROSL is extended to made up articles under Chapter 63 with notified average rates and per unit rebate caps, applicable from 23.03.2017 for three years; rates are non divisible and exclude Advance Authorization and DTA SEZ movements. Rebate is calculated on FOB value using the Schedule 3 rate and cap for the tariff item and provisional drawback identifiers where applicable. Exporters must make an item level claim cum declaration on the shipping bill-selection of the ROSL scheme code on EDI shipping bills constitutes the claim; manual bills must bear the printed declaration.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Rebate of State Levies on made up exports: item level ROSL claims required and rebates calculated on FOB with notified caps.

                                ROSL is extended to made up articles under Chapter 63 with notified average rates and per unit rebate caps, applicable from 23.03.2017 for three years; rates are non divisible and exclude Advance Authorization and DTA SEZ movements. Rebate is calculated on FOB value using the Schedule 3 rate and cap for the tariff item and provisional drawback identifiers where applicable. Exporters must make an item level claim cum declaration on the shipping bill-selection of the ROSL scheme code on EDI shipping bills constitutes the claim; manual bills must bear the printed declaration.





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                                ActsIncome Tax
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