We are exporter of Garments and availing the benefit of Rebate of State Levies (ROSL). At the same time we have also availed Input credit of SGST on various input and input services.
My query is can we simultaneously avail both the benefit i.e. ROSL and also claim Input credit of SGST.
In case SGST is eligible will it make any difference if it is on input goods or Input services ?
Garment Exporters Cannot Claim Both Rebate of State Levies and Input Tax Credit for SGST to Avoid Double Benefits. An exporter of garments inquired whether they could simultaneously claim the Rebate of State Levies (ROSL) and Input Tax Credit (ITC) for State Goods and Services Tax (SGST). Respondents clarified that claiming both benefits constitutes a double benefit, which is not permissible. The ROSL scheme, replaced by the Rebate of State and Central Taxes and Levies (RoSCTL), aims to rebate state and central taxes on inputs used in garment production. The consensus was that availing both ROSL/RoSCTL and ITC for SGST is not allowed, as it would lead to a double advantage, contrary to the scheme's purpose. (AI Summary)
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