Customs - Continuation of Pre-GST rates of RoSL for transition Period of 03 months i.e. 01.072017 to 30.09.2017 for export of Garments and textile made up articles
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Rebate of State Levies continuation allows exporters to claim restored pre GST ROSL rates with revised undertaking required. Pre GST Rebate of State Levies (ROSL) rates for garments and textile made ups are restored for a three month transition period and are claimable on the basis of a revised undertaking. The revised undertaking format is incorporated into the EDI shipping bill from 05.08.2017; exporters for shipments dated 01.07.2017-04.08.2017 must submit a manual undertaking (single undertaking may cover multiple shipping bills). EDI will apply MOT notified ROSL rates at scroll generation irrespective of shipping bill figures, and no separate claim is necessary.
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 continuation allows exporters to claim restored pre GST ROSL rates with revised undertaking required.
Pre GST Rebate of State Levies (ROSL) rates for garments and textile made ups are restored for a three month transition period and are claimable on the basis of a revised undertaking. The revised undertaking format is incorporated into the EDI shipping bill from 05.08.2017; exporters for shipments dated 01.07.2017-04.08.2017 must submit a manual undertaking (single undertaking may cover multiple shipping bills). EDI will apply MOT notified ROSL rates at scroll generation irrespective of shipping bill figures, and no separate claim is necessary.
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