The Ministry of Finance has notified the Constitution of Rebate of State and Central taxes and Levies (RoSCTL) Committee for updating the recommended ceiling rates schedules.
The Government constituted the RoSCTL Committee for updating the recommended ceiling rates schedules under Rebate of State and Central taxes and Levies . The Committee shall be chaired by Shri G.K. Pillal, Secretary (retd.), Government ofIndia, and it shall have Shri Y.G. Parande, Special Secretary-cum-Member CBEC (retd.), Shri Gautam Ray, Chief Commissioner of Customs and Central Excise (retd.), ShriNeera) Kumar Gupta, Secretary (retd.), Government of India and Shri S.R. Baruah, Pr. Chief Commissioner of Customs and Central Excise (retd.) as members.
The Terms of Reference of the Committee shall be as follows: The Committee will interact with administrative Ministries, Export Promotion Councils, Commodity Boards, Trade Bodies, and other stakeholders to gather relevant data. It will also work out the modalities for calculating duties, taxes, and levies at the Central, State, and Local levels, which are borne on exported products covered under the RoSCTL Scheme. This includes prior stage cumulative indirect taxes on goods and services used in the production of exported products and such indirect duties, taxes, and levies in respect of the distribution of exported products, based on the underlying principles of the RoSCTL scheme. The Committee will take into account the incidence of such duties, taxes, and levies on exports of goods from all segments such as DTA, AA, EOU, SEZ, etc., along with other relevant factors as deemed fit.
Furthermore, the Committee will collectively review the entire set of previously recommended ceiling rate schedules covering exports of goods under the RoSCTL Scheme. This review will be based on the most recent available data and will consider current representative information on relevant factors that influence the recommendation of rates. Based on this analysis, the Committee will update and recommend the revised ceiling rate schedules in its report.
Additionally, the Committee will provide supplementary reports and recommendations on issues or representations, if any, arising from the revised schedules of RoSCTL rates, following the notification of the recommended rates.
For discharging the above terms of Reference, the committee will – (a) determine the methodology; (b) decide the modalities of holding deliberations and meetings with the stake holders; (c) conduct field visits and stay septic production processes as it may consider necessary; (d) provide documentation and calculation or worksheets, supporting the recommended ceiling rates as part of its report.
The RoscIL Committee will submit its main report to the Government by 20.05.2025. A supplementary report, ri required, may also be submitted within six weeks of notification, of the revised rates, keeping in view any post-notification issues.
The members of the RoSCTL committee shall be entitled to lA/DA as applicable to Group ‘A’ officers of equivalent status for its meetings with stakeholders or field visits outside Delhi which Committee decides to undertake.
They shall be entitled to a sitting lee of Rs. 3000 per day of sitting. For sittings in Delhi, the Members shall also be entitled for admissible local conveyance. All expenses incidental to the functioning of the committee, including office expenses, shall be met from the Budget of the Department of Revenue-Grant No. 35.
Joint Secretary (Drawback) shall be the Secretary to the Committee, which shall be serviced by the Drawback Division of CIBC in the Department of Revenue, Ministry of Finance.
