In order to
support exports of readymade garments and made-ups, Government vide
Notification No. 14/26/2010- IT dated 24th November 2017 has notified post-GST
rates under the scheme for Remission of State Levies (RoSL) on exports of
readymade garments, made-ups and under AA-RoSL for garments, says a release.
Post-GST rates of RoSL are upto a maximum of 1.70% for cotton garments, 1.25%
for MMF, Silk and Woolen garments and 1.48% for apparel of blends. Rates are
upto a maximum of 2.20% for cotton made-ups, 1.40% for MMF and silk made-ups
and 1.80% for made-ups of blends. For sacks and bags made of jute, the rate is
0.60%. The RoSL rate for garments under AA-AIR combination is 0.66%.
Notification of post-GST RoSL rates for rebate of state levies/taxes is in
pursuance of the decision of Government of India to boost exports and
employment generation in the labour intensive textiles and apparel sector. The
Notification is in supersession of Ministry of Textiles Notification No
14/26/2016-IT dated 28.9.2017. These rates shall be effective from 01.10.2017.
Further, DGFT has enhanced the rates under the Merchandise Exports from India
Scheme (MEIS) from 2% to 4% on readymade garments and made ups w.e.f 1st
November 2017 till 30th June 2018. These measures are expected to boost the
exports of garments and made-ups from India.