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    <title>ROSL scheme and ITC under GST</title>
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    <description>The post-GST amendment to the ROSL scheme defines Rebate of State Levies as VAT on fuel used in transportation and captive power generation, mandi tax on cotton purchases, and duty on electricity used in manufacture accumulated from fibre to finished goods. This revision narrows ROSL refundable components to the specified VAT and related state levies, prompting the question whether a registered person can claim ROSL benefits alongside Input Tax Credit under GST.</description>
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      <description>The post-GST amendment to the ROSL scheme defines Rebate of State Levies as VAT on fuel used in transportation and captive power generation, mandi tax on cotton purchases, and duty on electricity used in manufacture accumulated from fibre to finished goods. This revision narrows ROSL refundable components to the specified VAT and related state levies, prompting the question whether a registered person can claim ROSL benefits alongside Input Tax Credit under GST.</description>
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      <law>GST</law>
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