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        Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)

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        Rebate of State and Central Taxes and Levies introduced for garment exports, replacing prior rebate scheme with new rates. RoSCTL for rebate of State and Central taxes and levies on garment and made ups exports was notified and came into effect on 7 March 2019; rebate rates under RoSCTL have been notified and the prior Rebate of State Levies (RoSL) scheme for garments and made ups has been discontinued from that date. Stakeholders are referred to the circular and ministry notification for details and may report implementation difficulties to the issuing office.
                          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 and Central Taxes and Levies introduced for garment exports, replacing prior rebate scheme with new rates.

                                RoSCTL for rebate of State and Central taxes and levies on garment and made ups exports was notified and came into effect on 7 March 2019; rebate rates under RoSCTL have been notified and the prior Rebate of State Levies (RoSL) scheme for garments and made ups has been discontinued from that date. Stakeholders are referred to the circular and ministry notification for details and may report implementation difficulties to the issuing office.


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