ROSCTL
What is Rebate of State and Central Levies and Taxes (RoSCTL) Scheme
The implementation of RoDTEP and RoSCTL schemes in Customs has been automated. Scheme to rebate all embedded State and Central Taxes/levies for meant for exports of made-up articles & garments. The RoSCTL scheme aims to help Indian exporters of apparel, garments, and made-ups by reimbursing the taxes and levies they pay on inputs, which are not covered by other duty remission schemes. The scheme covers rebates of Central, State, and Local duties/taxes/levies that are not already refunded under other duty remission schemes. Exporters claim the RoSCTL benefit by declaring it in their shipping bill, and the claim is processed by Customs. Once processed, a scroll with all individual Shipping Bills for the admissible amount is generated and made available in the user account at ICEGATE. RoSCTL is often discussed in conjunction with RoDTEP (Remission of Duties and Taxes on Exported Products) as both schemes provide benefits to exporters.
Pre-Requisites for Applying for RoSCTL Scheme
To apply for RoSCTL scheme, an IEC is required.
Definition
RoSCTL provides exporters of garments and made-ups with a refund of state and central taxes and levies that are not refunded under GST. The scheme is intended to promote textile and apparel exports by reducing the embedded tax burden on these sectors. The benefit is issued in the form of duty credit scrips by DGFT.
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