Flexible Intermediate Bulk Containers (FIBC), also known as Bulk Bags of Manmade Textile Material for Packing of Goods under RoSCTL Rate Revised to 2.3% from Nil

·         New Code 6305 32 Introduced while FIBC Continues at Nil on 6305 01

·         FIBC under RoSCTL from ‘NIL’ to 2.3% subject to a cap of Rs 3.7 per Kg, applicable from the date of this Gazette Notification.

·         Implemented by Department of Revenue (DoR) with end to end digitization for issuance of transferable Duty Credit Scrip and accordingly DoR shall make necessary changes in the system to enable issue of scrips under RoSCTL against export of FIBC.

 

[Ministry of Textiles Notification F. No. 12014/01/2023-TTP dated 9 February, 2024]

Scheme for Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups (RoSCTL)

F. No. 12014/01/2023-TTPIn pursuance of the decision of the Government of India to rebate all embedded State and Central Taxes and Levies on export of garments and made-ups to enhance competitiveness of these sectors, the Ministry of Textiles has notified continuation of Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) upto 31st March 2026 vide notification No. 12015/11/2020-TTP dated 08.02.2024.

2. The rates of RoSCTL Scheme were notified vide notification no. 14/26/2016-IT (Vol.II) dated 8.3.2019 and the rate of Flexible Intermediate Bulk Containers (FIBC) as per notification dated 08.03.2019 was ‘NIL’.

3. As per recommendation of RoDTEP Committee, the revised rate of FIBC is as under:

CHAPTER – 63

OTHER MADE UP TEXTILES ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS

Tariff Item (HS Code)

Description of goods

Unit

Rates (in %)

Cap per unit in Rs.

1

2

3

4

5

6305 3200

Of manmade textile material:

Flexible Intermediate Bulk Containers (FIBC)

Kg

2.3

Rs.3.7 per kg

4. Ministry of Textiles accepts the recommendation of RoDTEP Committee and notify the change in rate of FIBC under RoSCTL from ‘NIL’ to 2.3% subject to a cap of Rs 3.7 per Kg, applicable from the date of this Gazette Notification. The scheme shall be implemented by Department of Revenue (DoR) with end to end digitization for issuance of transferable Duty Credit Scrip and accordingly DoR shall make necessary changes in the system to enable issue of scrips under RoSCTL against export of FIBC.