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.

[KASTURI SETHI]

Dear Sir,

Pl. peruse para no.4.54(i) to 4.54(xii) of FTP 2023 and Notification No.24/23-Cus-(NT) & 25-CUS-(NT) both dated 1.4.23 and 4.55 of FTP 2023. The whole scenario will be clear.

[Shilpi Jain]

Your views are appropriate

[Raveendran PM]

On referring, quickly understand that RoDTEP includes non efundable portion of GST and hence no restcition to claim , otherwise.

Kindly enlighten.

[Raveendran PM]

Also understand that the restriction may atttract, where refund of accumulated ITC, but not under wiyj payment option .

Is it correct ?

AI Summary

RoDTEP eligibility: direct exporters of Indian manufactured goods may claim RoDTEP; GST payment doesn't bar claim. RoDTEP is claimable for goods directly exported from India that are manufactured in India; goods cleared on payment of GST where the physical exporter is not the merchant exporter are not eligible for RoDTEP for the physical exporter. Current GST provisions do not expressly bar claiming RoDTEP when exports are made on payment of GST, though procedural guidance in the Foreign Trade Policy and customs notifications bears on application; RoDTEP is treated as covering the non refundable portion of GST and issues may arise around refunds of accumulated input tax credit.