Scheme for Rebate of State Levies (RoSL)

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....ntive)/Customs & Central Tax and All Principal Directors General/Directors General under CBIC Madam/Sir, Subject: - Scheme for Rebate of State Levies (RoSL). As you are aware, Government had notified the scheme for Rebate of State Levies (RoSL) to mitigate the incidence of State VAT and other State taxes on export of garments and made-ups (falling under Chapters 61, 62 and 63 of AIR schedule o....

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....ning RoSL rebate is to be granted by DGFT in the form of electronic duty credit scrips. This will be on the lines of scrips issued under RoSCTL scheme. These scrips can be utilised for payment of duties of Customs and Central Excise. The scrips issued under the RoSL scheme will be freely transferable. 3. It is to inform that DGFT vide notification no. 37/2015-2020 dated 06.10.2020 has introduced ....

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....or clearance of goods specified in the Fourth Schedule to the Central Excise Act, 1944. These notifications may be seen for further details. 5. It is to further mention that the mechanism for recovery of excess payment of ROSL amount is prescribed vide MoT's notification dated 05.08.2020. It is also reflected in DGFT's above cited P.N. dated 13.10.2020. In terms of the above, the Regional....