IMPLEMENTATION LEVEL

National

AFFECTED FLOW

Outflow (subsidised)

ANNOUNCED AS TEMPORARY

Yes

NON-TRADE-RELATED RATIONALE

No

ELIGIBLE FIRMS

all

JUMBO

No

TARIFF PEAK

No
← back to the state act
Inception date: 23 Mar 2017 | Removal date: 06 Mar 2019

Export subsidy

Within the incentive package, the Ministry of Textiles has announced the Scheme for Rebate of State Levies on exports of made-up articles (the ROSL Scheme). The scheme provides refunds in the form of rebates of state-imposed levies on the export of made-ups. The Ministry's notification No. 12015/47/2016-IT published on 3 January 2017 notified the Scheme while a Notification of the same No. notified on 15 March 2017 specified rates of rebates. The rebate rates range from 2% to 4% of the FOB value with caps on maximum rebates of Rs. per kg. of exports. The rebate rates notified will be calculated on Free on Board value of the exported goods.

This Scheme will come into effect from 23 March 2017 and will be valid for a period of 3 years. The Scheme for Rebate of State Levies was already announced for the textiles sectors, except made-ups, in June 2016 (see related State Act).

The current Scheme has been rescindend and replaced with the Scheme for Rebate of State and Central Taxes and Levies on
Export of Garments and Made-ups with higher rates of Rebate, from March 2019 (see related State Act).

AFFECTED COUNTRIES

MAP
TABLE
EXPORT

AFFECTED SECTORS AND PRODUCTS

271 Made-up textile articles
6301 Blankets and travelling rugs.
630120 Blankets (other than electric blankets) and travelling rugs, of wool or of fine animal hair
630130 Blankets (other than electric blankets) and travelling rugs, of cotton
630140 Blankets (other than electric blankets) and travelling rugs, of synthetic fibres
630190 Other blankets and travelling rugs
6302 Bed linen, table linen, toilet linen and kitchen linen.
630210 Bed linen, knitted or crocheted
630221 Of cotton
630222 Of manmade fibres
630229 Of other textile materials
630231 Of cotton
630232 Of manmade fibres
630239 Of other textile materials
630251 Of cotton
630253 Of manmade fibres
630259 Of other textile materials
630260 Toilet linen and kitchen linen, of terry towelling or similar terry fabrics, of cotton
630291 Of cotton
630293 Of manmade fibres
630299 Of other textile materials
6303 Curtains (including drapes) and interior blinds; curtain or bed valances.
630319 Of other textile materials
630391 Of cotton
630392 Of synthetic fibres
630399 Of other textile materials
6304 Other furnishing articles, excluding those of heading 94.04.
630419 Other
630491 Knitted or crocheted
630492 Not knitted or crocheted, of cotton
630493 Not knitted or crocheted, of synthetic fibres
630499 Not knitted or crocheted, of other textile materials
6305 Sacks and bags, of a kind used for the packing of goods.
630510 Of jute or of other textile bast fibres of heading 53.03
630520 Of cotton
630532 Flexible intermediate bulk containers
630533 Other, of polyethylene or polypropylene strip or the like
630539 Other
6306 Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods.
630612 Of synthetic fibres
630619 Of other textile materials
630629 Of other textile materials
630690 Other
6307 Other made up articles, including dress patterns.
630710 Floorcloths, dishcloths, dusters and similar cleaning cloths

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