Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments/made-ups w.e.f. 01.01.2021.

Last updated: 04 October 2021

Save Share

Quick Summary

This circular details the Rebate of State and Central Taxes and Levies (RoSCTL) scheme for apparel, garments, and made-ups exported from January 1, 2021. The scheme now operates independently and provides transferable duty credit in an electronic ledger. Exporters will claim RoSCTL benefits through their shipping bills, and these benefits can be used to pay basic customs duty on imports.

Circular No. 22/2021-Customs F. No. CBIC-140605/13/2021-O/o Dir(Drawback)-CBEC Government of India Ministry of Finance, Department of Revenue Central Board of Indirect Taxes Customs Drawback Division ***** New Delhi, dated the 30thof September, 2021 To All Principal Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive)/Customs Central Tax and All Principal Directors General/Directors General under CBIC Madam/Sir, Subject: Rebate of State and Central

Daily Limit Reached

You have reached your daily limit of 2 Free Notice & Circular

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Notice & Circular Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 07941056694

FAQ :

The RoSCTL scheme provides a rebate of state and central taxes and levies on the export of apparel, garments, and made-ups.

The RoSCTL scheme for apparel, garments, and made-ups exports has been in effect since January 1, 2021.

Benefits are provided in the form of transferable duty credit, which is maintained in an electronic duty credit ledger within the customs automated system.

Exporters can claim RoSCTL benefits by making a declaration in their shipping bill at the item level, along with any Duty Drawback claim.

An e-scrip is valid for one year from the date of its generation in the exporter's electronic ledger. Any unutilised duty credit will lapse after this period.

Yes, e-scrips are freely transferable, but the entire amount available in an e-scrip must be transferred at once; partial transfers are not permitted.

Notification No : Circular No. 22/2021-Customs
Source : https://www.cbic.gov.in/resources//htdocs-cbec/customs/cs-circulars/cs-circulars-2021/Circular-No-22-2021.pdf

173 Views Comment Share Custom Report

Notification posted by

CCI News Desk

Finance news reporter covering taxation, GST, income tax, business compliance, and economy updates. I simplify complex financial topics into easy-to-understand articles for professionals, taxpayers, and business owners on leading finance and tax platforms.

Comments