The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is eligible for the export of apparels and made-ups only, i.e., Chapter 61, 62 & 63. The RoSCTL scheme is effected from 07.03.2019 to 31.03.2020 as per Para 4.01 (c) of FTP 2015-20. Due to the Covid-19 pandemic, the RoSCTL scheme has been extended till 31.03.2021.
As we know, the USA has filed a complaint against India at the World Trade Organization (WTO). The complaint is that the Indian government gives undue benefits to Indian Exporter under export subsidies like the MEIS scheme, and it is against the WTO rules. Therefore, the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is a new scheme introduced by the Ministry of Commerce. Currently, RoSCTL scheme is only valid for garments and made-ups (i.e., Chapter 61, 62 & 63). Further, this scheme would be extended to all sectors.
The cabinet approved the RoSCTL Scheme to rebates all state and central taxes for garments and made-ups and replaced the existing scheme, i.e., Rebate of State Levies (RoSL) Scheme, which provides only rebates of state taxes. The Exporter will get RoSL Benefit till 06.03.2019 from customs.
As per Public Notice No. 58/2015-20 Dated 29.01.2020, Merchandise Exports from India Scheme (MEIS) has also been withdrawn for Export items falling under Chapter- 61, 62 & 63, w.e.f, 07.03.2019.
The RoSCTL Scheme gives rebate of the state and central taxes. Please find below list of state taxes and levies that will be refunded along with List of central taxes and levies that will be refunded under the RoSCTL scheme DGFT.
• The list of State taxes and levies that will be refunded:
1 VAT on transportation fuel.
2 Captive Power.
3 Mandi Tax.
4 Electricity Duty.
5 Stamp Duty on all the Export Documents.
6 SGST levied on inputs of production of cotton (raw) like fertilizers, pesticides.
7 Any other kind of product purchases made from unregistered dealers.
8 The material used for the transport sector and.
9 The Coal used for production.
• The list of Central taxes and levies that will be refunded:
1 Central excise duty on fuel used in transportation
2 Embedded CGST paid on inputs like pesticides, fertilizers.
3 Any other material purchases from unregistered dealers.
4 Inputs for the transport sector and
5 CGST and compensation Cess on Coal used in the production of electricity.
Below documents are required, to process the online application for RoSCTL scheme:
• Shipping Bill Copy
• DGFT Digital Signature
• Valid RCMC (Registration Cum Membership Certificate)
While applying online application, the Applicant has to make separate online applications for:
• S.B’s having Let export date between 7th March 2019 and 31st December 2019
• S.B’s having Let export date after 1st January 2020 Till 31st March 2020
As per new Public Notice No. 58/ 2015-2020 DT. 29.01.2020, please Note the Last Date of filing of an application for Duty Scrips under RoSCTL scheme will be:
• For shipping bills with Let export date between 7th March 2019 and 31st December 2019, the last date of filling online application is 30.06.2020.
• For shipping bills with Let export date from 1st January 2020 till 31st March 2020, the last date for filing an online application will be within one year from the date of Let Export Date.
INTERER CONGUELIT NON
They are very fast in getting work done. They resolved each and every query of ours. We were not aware of the export incentive they approached us and helped us to claim the incentives.
Our IGST refunds were pending due to some errors Dwarkadhish approached us and helped getting refund as soon as possible. Even We have not met in personal they are doing all our GST work.
Mr. Sai Kiran approached us and told about the incentive benefits we were not aware of and they tried to claim that as soon as possible.
IMPORTANT NOTICE FOR YOU