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of <h1>New Circular Implements RoSCTL Scheme with Ad-hoc Incentives for Garment and Made-up Exports; Replaces RoSL and MEIS Benefits.</h1> The circular outlines the implementation of the Rebate of State and Central Taxes and Levies (RoSCTL) scheme and an Additional Ad-hoc Incentive for garment and made-up exports. The RoSCTL scheme, replacing the previous Rebate of State Levies (RoSL) and Merchandise Exports from India Scheme (MEIS), provides rebates via electronic duty credit scrips. These scrips are used for paying Customs and Central Excise duties and are transferable. The Additional Ad-hoc Incentive offers up to 1% of the FoB value to compensate for the withdrawal of MEIS benefits. Notifications and procedural guidelines are available for further details.
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