Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles
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Export of garments and textile made-up articles eligible for pre GST RoSL rates with revised undertaking required. Continuation of Rebate of State Levies restores pre GST RO SL rates for garments and textile made up articles for 01.07.2017-30.09.2017; exporters must claim these rates on the basis of a revised undertaking provided in the EDI shipping bill format w.e.f. 05.08.2017. For exports of 01.07.2017-04.08.2017 a manual annexed undertaking may be submitted (one undertaking may cover multiple shipping bills). The EDI system will apply MOT notified RO SL rates at scroll generation irrespective of shipping bill amounts; no separate claim is required. The undertaking must declare non claim of other reimbursements, eligibility for the rebate, and constitution of an Internal Complaints Committee where applicable.
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.
Export of garments and textile made-up articles eligible for pre GST RoSL rates with revised undertaking required.
Continuation of Rebate of State Levies restores pre GST RO SL rates for garments and textile made up articles for 01.07.2017-30.09.2017; exporters must claim these rates on the basis of a revised undertaking provided in the EDI shipping bill format w.e.f. 05.08.2017. For exports of 01.07.2017-04.08.2017 a manual annexed undertaking may be submitted (one undertaking may cover multiple shipping bills). The EDI system will apply MOT notified RO SL rates at scroll generation irrespective of shipping bill amounts; no separate claim is required. The undertaking must declare non claim of other reimbursements, eligibility for the rebate, and constitution of an Internal Complaints Committee where applicable.
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