Rebate of State Levies (RoSL) on Export of made-up articles – Implementation by CBEC – reg.

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..... Pr. Chief Commissioners / Pr. Directors Generals of CBEC All Chief Commissioners / Directors General of CBEC All Pr. Commissioners / Commissioners of CBEC Director General of Systems Data Management Principal Chief Controller of Accounts, CBEC Madam/Sir, Subject: Rebate of State Levies (RoSL) on Export of made-up articles Implementation by CBEC reg. The Government of India .....

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..... of Finance, Department of Revenue, CBEC), the Central Government (Ministry of Textiles) has issued Notification No.12015/47/2016-IT dated 15.03.2017 notifying the rates of rebate in Schedule 3. These notifications should be downloaded from egazette.gov.in and perused. This Circular provides the guideline framework for implementation of this scheme. 3. The ROSL scheme is meant for exports of ma .....

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..... e 3). This schedule is based on the extant Schedule of All Industry Rates of Drawback for Chapters 63 . The rebate is not applicable on exports made under Advance Authorization Scheme with claim of duty drawback under Rule 6 of the Drawback Rules . The definition of export in ROSL scheme does not cover movement of goods from DTA to SEZ units. 5. The claim cum declaration of eligibility has .....

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..... r. 6. The amount of rebate is calculated using the FOB value and the rates and caps of rebate specified in ROSL scheme. The rate and cap of rebate for a tariff item as shown in columns (4) and (5), of said Schedule 3 is used for calculation when shipping bill item has claim for AIR drawback or when the shipping bill item involves export under Rule 7 of Drawback Rules 1995 under claim for Br .....

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..... Issues that Chief Commissioners are not in a position to resolve should be referred to the Board. (Dinesh Kumar Gupta) Director (Drawback) Copy for kind information to - PS to FM / PS to MOSF(R) Secretary (Revenue) Chairman (CBEC) All Members of CBEC - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - ta .....

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