ROSL scheme and ITC under GST

[Raveendran PM]

Please comment on below views :

1. I have been making export of goods directly to outside India as well as merchant exporter @ 0.1.% under GST. Can I claim RoDTEP?

Ans: Ans: Benefit of RoDTEP could be claimed in respect of the goods directly exported from India to outside India in respect of goods manufactured in India. In respect of goods cleared on payment of GST @ 0.1%, no RoDTEP benefit would be admissible to the person making physical exports of goods, not to the merchant exporter.

2. Whether goods can be exported on payment of GST while claiming the benefit of RoDTEP?

Ans: There are no restrictions as of now in the GST provisions to restrict the benefit of making export of goods on payment of GST simultaneous to claiming benefit of RoDTEP.

AI Summary

Exporters Can't Claim RoDTEP Benefits for Goods at 0.1% GST Rate; Only Direct Exports from India Qualify A discussion on a forum addressed queries related to the Goods and Services Tax (GST) and the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme. The main issues involved whether exporters can claim RoDTEP benefits for goods exported directly and at a 0.1% GST rate. It was clarified that RoDTEP benefits apply only to goods directly exported from India and not to those exported at a 0.1% GST rate. Additionally, there are no current restrictions under GST provisions on claiming RoDTEP benefits while paying GST on exports. Further references to specific FTP and customs notifications were suggested for clarity.