https://www.taxtmi.com/forum/issue?id=117092 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. en-us Sun, 14 Mar 2021 22:41:19 +0530 Thu, 23 Jan 2025 15:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=117092 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. Discussion-Forum GST Sun, 14 Mar 2021 22:41:19 +0530 https://www.taxtmi.com/forum/issue?id=117092