Rebate of State and Central Taxes converted to RoSCTL, replacing RoSL and enabling MEIS type duty credit scrip issuance. RoSCTL replaces the earlier RoSL scheme for garments and made ups, with notified rebate rates and an operative cutoff for processing RoSL claims. Administrative systems will be updated, and benefits under RoSCTL will be delivered as MEIS type duty credit scrips; detailed claiming, issuance and usage procedures are being finalised. Transitional claims filed under existing RoSL scheme codes will be treated as RoSCTL claims until the new procedures are in place.
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Provisions expressly mentioned in the judgment/order text.
Rebate of State and Central Taxes converted to RoSCTL, replacing RoSL and enabling MEIS type duty credit scrip issuance.
RoSCTL replaces the earlier RoSL scheme for garments and made ups, with notified rebate rates and an operative cutoff for processing RoSL claims. Administrative systems will be updated, and benefits under RoSCTL will be delivered as MEIS type duty credit scrips; detailed claiming, issuance and usage procedures are being finalised. Transitional claims filed under existing RoSL scheme codes will be treated as RoSCTL claims until the new procedures are in place.
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