TaxTMI 
TaxTMI 
ROSL scheme and ITC under GST
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....OSL scheme and ITC under GST<br> Query (Issue) Started By: - Raveendran PM Dated:- 1-7-2021 Last Reply Date:- 7-7-2021 Goods and Services Tax - GST<br>Got 1 Reply<br>GST<br>Whether the Registered person under GST can claim ROSL scheme and ITC under GST. In terms of Circular No. 43/2016 - Customs dated 31st August 2016 on the subject- Rebate of State Levies on Export of Garments - Implementation b....
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....y CBEC Ministry of Finance, Department of Revenue Central Board of Excise and Customs Drawback Division at para 5 of the said Circular clearly states that " In ROSL scheme, the rebate of State levies is understood to comprise State VAT/CST on inputs including packaging, fuel, duty on electricity generation and duties and charges on purchase of grid power, as accumulated through the stages of produ....
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....ction from yarn to finished garments" However Post -GST , the CBIC clarified as below: 3. In pursuance of revised list of taxes/levies considered for calculation of ROSL rates post GST, definition of rebate of state levies under clause 3.5 of scheme guidelines of ROSL for garments and made-ups notified vide Notification No.12020/03/2016-IT dated 12.8.2016 and vide Notification No.12015/47/2016-I....
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....T dated 3.1.2017 respectively is being amended and the same may now be read as:6/29/2021 Post GST interim Rate of ROSL on Export of Garments & Made-ups https://taxguru.in/goods-and-service-tax/post-gst-interim-rate-of-rosl-on-export-of-garments-made-ups.html 2/2 "3.5 Rebate of State Levies shall be understood to comprise VAT on fuel used in transportation (raw materials, finished goods and factory....
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.... workers), VAT on fuel used in generation of captive power, Mandi tax on purchase of cotton and Duty on electricity used in manufacture as accumulated from stage of Cotton/MMF fibre till garment/made up stage". Hence only VAT component permitted to get refund under ROSL scheme. Have the view by experts. Reply By ABHISHEK TRIPATHI: The Reply: Dear Raveendran PM Ji, Kindly refer https://www.ta....
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