SCHEME FOR REBATE OF STATE LEVIES ON EXPORT OF GARMENTS

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....called Scheme for Rebate of State Levies on Export of Garments 2016. (hereinafter referred to as the ROSL Scheme). The said Scheme will come into operation from 20th September 2016 and shall remain in operation for a period of three (3) years from that date. 2. OBJECTIVE 2.1 In accordance with the recognised economic principle of zero rating of export products and in recognition of the fact that at present only Central Levies are rebated by way of the drawback scheme, it has been decided that the Central Government would provide for remission of State Levies in addition to the Duty Drawback Scheme, through the Scheme for Rebate of State Levies on Export of Garments on an average basis only. The scheme aims to boost India's garment exports....

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....e is not applicable for exports made under pre-existing Advance Authorisation Scheme. 4.4 The Government reserves the right to suitably adjust the rate and caps in the light of change in relevant underlying conditions. 5. CLAIM FOR REBATE 5.1 The ROSL scheme is optional for the exporter. An exporter opting for this scheme shall make claim for rebate on drawback exports at item-level signifying both his subscription to and acceptance of the terms and conditions of the Scheme as well as exporter's declaration of compliance to Para 4.2 hereinabove. The method of exercising such claim-cum-declarations shall be publicised separately. 6. BUDGETARY PROVISION AND PAYMENT OF REBATE 6.1 The rebate shall be disbursed from budgetary allocation of ....