Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL) - CBEC's Customs Manual 2023 - Customs

10. Scheme for Rebate of State and Central Taxes and Levies on export of garments and made ups (RoSCTL). 10.1 RoSCTL is a Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups notified by Ministry of Textiles (MoT), which has come into effect from 07.03.2019, discontinuing the existing Rebate of State Levies (RoSL) scheme for garments and made-ups. Under this Scheme, the benefit to exporters shall be given by DGFT in form of Merchandise Exports from India Scheme (MEIS) type duty credit scrips. [Refer Circular No. 10/ 2019-Customs dated. 12.03.2019, Notification No. 14/26/2016-IT (Vol II) dated 7.3.2019] 10.2 Electronic Duty Credit Ledger Regulations, 2021 issued vide notification No. 75/2021-Customs (N.T.) dated 23.09.2021 have been amended vide notification No. 79/2022 - Customs (N.T.) dated 15.09.2022. As an effect of these amendments, the validity period of scrips is increased from one year to two years from the date of their generation. [Refer Circular No. 22/2021-Customs dated. 30.09.2021 Circular No. 22/2022-Customs dated. 26.09.2022] 10.3 After introduction of RoSCTL scheme, DGFT vide their Public Notice (PN) No. 58/2015-20 dated 29.01.2020 has withdrawn the benefit under Merchandise Exports from India Scheme (MEIS) for items falling under Chapters 61, 62 and 63 w.e.f. 07.03.2019. Further, with a view to compensate exporters affected under the RoSCTL scheme, vide MoT s notification no. 14/26/2016-IT/Vol. II dated 14.01.2020 has notified the scheme for Additional Ad-hoc Incentive of upto 1% of FoB value to be given to such exports of garments and made- ups. Under the RoSCTL and Additional Ad-hoc Incentive schemes, the rebate will be granted by DGFT in the form of electronic duty credit scrips similar to the scrips issued under MEIS. The benefit under the two schemes will be given in single electronic scrip to be utilized for payment of duties of Customs and Central Excise. The scrips issued under the schemes will be freely transferable. [Refer Circular No. 13/2020-Cus dated. 19.02.2020]