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of <h1>Amendments to RoSCTL Scheme: Key Changes in Notification No. 77/2021-Customs (N.T.) u/s 51B of Customs Act.</h1> The Central Government has issued amendments to Notification No. 77/2021-Customs (N.T.) concerning the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) for exported goods. The amendments involve the omission of sub-clause (2) in clause 4, sub-clause (5) in clause 5, and the removal of the words 'or the transferee' in clause 6. These changes are made under the authority of section 51B of the Customs Act, 1962, as notified by the Central Board of Indirect Taxes and Customs on 14th September 2022.
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