HEPC/EF/Policy/2019                                                                                                15.03.2019

All members /Associations,

The existing RoSL Scheme for apparel notified vide notification no. 12020/03/2016-IT dated 12.08.2016, will be discontinued w.e.f. the date of this Notification http://egazette.nic.in/WriteReadData/2019/199440.pdf  dt. 7th March, 2019.

The new scheme Rebate of State and Central Taxes and Levies (RoSCTL) on Export of Garments and Made-ups will be implemented and the new Scheme will come into effect from the date of this Notification i.e. 7th March, 2019 and shall remain in force up to 31.03.2020.

 Mechanism of Rebate

  1. The ROSCTL shall be implemented through a Merchandise Exports from India Scheme (MEIS)type scrip system.

2.The provision of issue of the rebate under the scrip based system by the DGFT would be for the exports made in the financial year 2019-20 onwards. The Department of Revenue will suitably authorize the allocation for issue of such scrips.

 

3.DGFT would be issuing the scrips for RoSCTL over and above budget provision for the shipping bills of the period before 01.04.2019 only. The allocation for RoSL over and above budget provision for issuing scrips, would be provided by the Department of Revenue for such old cases which could not be disbursed due to budget limitation.

 

Rate – The rates of RoSCTL Scheme are notified as Schedules 1, 2, 3 and 4 of enclosed notification (http://egazette.nic.in/WriteReadData/2019/199526.pdf). The Schedule 1 and 2 are the rates of State and Central taxes and levies respectively, for apparel and made-ups. Schedules 3 and 4 are the rates of State and Central taxes and levies respectively, applicable for apparel exports when the fabric (including interlining) only has been imported duty free under Special Advance Authorization Scheme

The RoSCTL rates for handloom product classification at 4 digit level is as given below.

 

HS at 4 digit level

Description of goods

Unit

Rate of state taxes and levies

Rate of embedded central levies

Total RoSCTL

 

 

 

Rate in %

Cap per unit in Rs.

Rate in %

Cap per unit in Rs.

 

6214

Shawls, scarves, mufflers, mantillas, veils and the like

 

 

 

 

 

 

 

of cotton

Piece

2.90

12.90

2.00

-

4.90

 

of blend containing cotton and man made fibre

Piece

2.78

10.60

2.05

7.80

4.83

 

of Man made fibres

Piece

2.65

10.80

2.10

8.60

4.75

 

of silk (other than containing noil silk)

Piece

2.65

27.20

2.10

21.60

4.75

 

of wool

Piece

2.65

11.60

2.10

9.20

4.75

 

of blend containing wool and man made fibre

Piece

2.65

11.60

2.10

9.20

4.75

 

of others

Piece

2.65

11.50

2.10

9.10

4.75

 

 

 

 

 

 

 

 

6216

Gloves,mittens and mitts

 

 

 

 

 

 

 

of cotton

Kg

2.90

53.40

2.00

-

4.90

 

of blend containing cotton and man made fibre

Kg

2.50

42.10

1.85

-

4.35

 

of Man made fibres

Kg

2.10

38.60

1.70

-

3.80

 

of silk (other than containing noil silk)

Kg

2.10

140.90

1.70

-

3.80

 

of wool

Kg

2.10

43.40

1.70

-

3.80

 

of blend containing wool and man made fibre

Kg

2.10

43.50

1.70

-

3.80

 

of others

Kg

2.10

35.90

1.70

-

3.80

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6302

Bed linen, table linen, toilet linen and kitchen linen

 

 

 

 

 

 

 

of cotton

Kg

5.00

50.00

3.2

32

8.20

 

of blend containing cotton and man made fibre

Kg

4.40

45.00

3.03

31

7.43

 

of Man made fibres

Kg

3.80

49.20

2.85

36.9

6.65

 

of silk (other than containing noil silk)

Kg

3.80

202.70

2.85

152

6.65

 

of others

Kg

3.80

36.50

2.85

27.4

6.65

 

 

 

 

 

 

 

 

6304

Other furnihing articles, excluding those of heading 9404

 

 

 

 

 

 

 

of cotton

Kg

5.00

50.00

3.2

32

8.20

 

of blend containing cotton and man made fibre

Kg

4.40

45.00

3.03

31

7.43

 

of Man made fibres

Kg

3.80

49.20

2.85

36.9

6.65

 

of silk (other than containing noil silk)

Kg

3.80

202.70

2.85

152

6.65

 

of others

Kg

3.80

36.50

2.85

27.4

6.65

 

 

 

 

 

 

 

 

6307

Other madeup articles, including dress patterns (excluding fabrics swatches)

 

 

 

 

 

 

 

of cotton

Kg

5

50

3.2

32

8.20

 

of blend containing cotton and man made fibre

Kg

4

40.9

2.75

28.1

6.75

 

of Man made fibres

Kg

3

38.9

2.3

29.8

5.30

 

of silk (other than containing noil silk)

Kg

3

160

2.3

122.7

5.30

 

of others

Kg

3

28.8

2.3

22.1

5.30

 

 

 

 

 

 

 

 

 

Apparel exports when the fabrics (including interlining) only has been imported duty free under special advance authorisation scheme.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

6214

Shawls, scarves, mufflers, mantillas, veils and the like

 

 

 

 

 

 

 

of cotton

Piece

1.37

-

1.08

-

2.45

 

of blend containing cotton and man made fibre

Piece

1.37

-

1.08

-

2.45

 

of Man made fibres

Piece

1.37

-

1.08

-

2.45

 

of silk (other than containing noil silk)

Piece

1.37

-

1.08

-

2.45

 

of wool

Piece

1.37

-

1.08

-

2.45

 

of blend containing wool and man made fibre

Piece

1.37

-

1.08

-

2.45

 

of others

Piece

1.37

-

1.08

-

2.45

 

 

 

 

 

 

 

 

6216

Gloves,mittens and mitts

 

 

 

 

 

 

 

of cotton

Kg

1.37

-

1.08

-

2.45

 

of blend containing cotton and man made fibre

Kg

1.37

-

1.08

-

2.45

 

of Man made fibres

Kg

1.37

-

1.08

-

2.45

 

of silk (other than containing noil silk)

Kg

1.37

-

1.08

-

2.45

 

of wool

Kg

1.37

-

1.08

-

2.45

 

of blend containing wool and man made fibre

Kg

1.37

-

1.08

-

2.45

 

of others

Kg

1.37

-

1.08

-

2.45

 

Yours sincerely,

(Dr.S.B.Deepak Kumar)

Executive Director

 

 

Encl: RoSCTL – Notification

          RoSCTL – Rates