The Ministry of Textiles issued Notification F. No. 12014/01/2023-TTP dated February 09, 2024 extending the RoSCTL scheme to March 31, 2026, rebating all embedded state and central taxes on garment exports. A revised rate of 2.3% with a cap of Rs 3.7 per kg is set for Flexible Intermediate Bulk Containers (FIBC) based on RoDTEP Committee recommendations, effective immediately.
In 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 March 31, 2026 vide notification No. 12015/11/2020-TTP dated February 08, 2024.
The rates of RoSCTL Scheme were notified vide notification no. 14/26/2016-IT (Vol.II) dated March 08, 2019 and the rate of Flexible Intermediate Bulk Containers (FIBC) as per notification dated March 08, 2019 was ‘NIL’.
As per recommendation of RoDTEP Committee, the revised rate of FIBC is as under:
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CHAPTER – 63 |
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OTHER MADE UP TEXTILES ARTICLES; SETS; |
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WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS |
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Tariff Item (HS Code) |
Description of goods | Unit | Rates (in %) |
Cap per unit in Rs. |
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(1) |
(2) | (3) | (4) | (5) |
| 6305 3200 | Flexible Intermediate Bulk Containers (FIBC) | Kg | 2.3 |
Rs. 3.7 per kg |
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.
The Notification can be accessed at: https://a2z-bucket.s3.ap-south-1.amazonaws.com/wp-content/uploads/2024/02/Scheme-for-Rebate-of-State-and-Central-Taxes-and-Levies-on-Export-of-Apparel_Garments-and-Made-ups-RoSCTL-09.02.2024.pdf