Rosl and SGST credit taken together - Is it permissible

[Somit Goyal]

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 ?

AI Summary

Double benefit prohibition: exporters cannot claim RoSCTL rebate and also use SGST input tax credit.
Claiming RoSL/RoSCTL rebate and simultaneously utilising SGST input tax credit is prohibited when the SGST represents the embedded state levy that the rebate compensates. RoSL was replaced by RoSCTL, which specifies rebate-eligible embedded state and central taxes on inputs; applicant declarations bar claiming the same levies under another mechanism. The rule applies to SGST on inputs or input services if that SGST is included among the scheme's defined embedded levies, so exporters must confirm rebate eligibility before availing SGST ITC.