What is Rebate of State and Central Levies and Taxes (RoSCTL) Scheme?
Scheme by the DGFT under the Ministry of Commerce to rebate all embedded State and Central Taxes/levies for meant for exports of made-up articles & garments.
The duty credit scrips are issued in the form E-scrip ie., electronically generated scrip for the export of apparel/garment/made-ups with effect from 01.01.2021.
E- scrips shall be freely transferable. The period of validity of the e-scrip shall not change on account of transfer of the e-scrip. However, , duty credit available in an e-scrip shall be transferred at a time for the entire amount available in the e-scrip to another person and transfer of the duty credit in part shall not be permitted.
E-scrips shall be used for payment of duties of customs specified in the First schedule to the Customs Tariff Act, 1975 i.e, Basic Customs Duty only on imports made through customs automated system.