Drawback on Garment Exports under ROSL

[CBEC Circular No. 28 dated 6^th July 2017]

Subject: - Revised rates of Rebate of State Levies on Export of Garments and textile made-up articles w.e.f. 01.07.2017.

Attention is drawn to Ministry’s Circular Nos. 43/2016-Customs dated 31.08.2016 and 08/2017-Customs dated 20.03.2017 regarding implementation of Ministry of Textiles’ (MoT) Scheme for Rebate of State Levies (RoSL) on export of garments and textile made-up articles respectively.

2. It is to bring to your notice that MoT has issued Notification No.14/26/2016-IT dated 27.06.2017 revising the rates of rebate in Schedules I, II and III for the ROSL Scheme effective from 1.7.2017. The revised rates are 0.39% for RoSL and 0.23% for RoSL under Advance Authorization-All Industry Rates (AA-AIR) combination respectively. This notification may be downloaded from website egazette.nic.in and perused.

3. These revised rates on garment and textile made-up exports under ROSL Scheme are applicable to exports with Let Export Order dates from 1.7.2017 onwards. The EDI implementation of the revised ROSL Scheme rates has been completed by the Systems Directorate.

4. Suitable Public Notice and Standing Order should be issued for guidance of the trade and officers. Any difficulty faced should be intimated to the Board.