ROSL scheme and ITC under GST, Goods and Services Tax - GST

[Raveendran PM]

Please comment on below views :

1. I have been making export of goods directly to outside India as well as merchant exporter @ 0.1.% under GST. Can I claim RoDTEP?

Ans: Ans: Benefit of RoDTEP could be claimed in respect of the goods directly exported from India to outside India in respect of goods manufactured in India. In respect of goods cleared on payment of GST @ 0.1%, no RoDTEP benefit would be admissible to the person making physical exports of goods, not to the merchant exporter.

2. Whether goods can be exported on payment of GST while claiming the benefit of RoDTEP?

Ans: There are no restrictions as of now in the GST provisions to restrict the benefit of making export of goods on payment of GST simultaneous to claiming benefit of RoDTEP.

Posts / Replies

[KASTURI SETHI]

Dear Sir,

Pl. peruse para no.4.54(i) to 4.54(xii) of FTP 2023 and Notification No.24/23-Cus-(NT) & 25-CUS-(NT) both dated 1.4.23 and 4.55 of FTP 2023. The whole scenario will be clear.

[Shilpi Jain]

Your views are appropriate

[Raveendran PM]

On referring, quickly understand that RoDTEP includes non efundable portion of GST and hence no restcition to claim , otherwise.

Kindly enlighten.

[Raveendran PM]

Also understand that the restriction may atttract, where refund of accumulated ITC, but not under wiyj payment option .

Is it correct ?