The Government of India, Ministry of Finance, Department of Revenue, Central Board of Indirect Taxes & Customs (CBIC), vide Order No. F. No. CBIC-140602/5/2024-O/o Dir(Drawback)-CBEC dated February 21, 2025, has constituted the Rebate of State and Central Taxes and Levies (RoSCTL), Committee for updating the recommended ceiling rates schedules.
The Government hereby constitutes the RoSCTL Committee for updating the recommended ceiling rates schedules under the Rebate of State and Central Taxes and Levies (i.e., RoSCTL) Scheme. The Committee shall be chaired by Shri G.K. Pillai, Secretary (retd.), Government of India, 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.), Shri Neeraj 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:
(a) to interact with the administrative Ministries, Export Promotion Councils, Commodity Boards, Trade Bodies and other stakeholders so as to elicit relevant data;
(b) to work out the modalities for calculation of duties/taxes/levies at the Central, State and Local level, borne on the exported product covered under the RoSCTL Scheme, including prior stage cumulative indirect taxes on goods and services used in the production of exported product and such indirect duties/taxes/levies in respect of distribution of exported product based on the underlying principles of the RoSCTL scheme. For this, the Committee shall take into consideration the incidence of such duties/taxes/levies on exports of goods from all segments such as DTA, AA, EOU, SEZ etc., and other relevant factors as deemed fit;
(c) to collectively review the entire set of previously recommended ceiling rates schedules covering exports of goods under the RoSCTL Scheme based on the most recent available data, and taking into account the current representative information on relevant factors that get considered in recommending the rates, and to update and recommend, in their report, the ceiling rates schedules;
(d) to give supplementary report/recommendations on issues or representation, if any, arising from the revised schedules of RoSCTL rates consequent to the report of the Committee, after 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 stakeholders;
(c) conduct field visits and study specific 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 RoSCTL Committee will submit its main report to the Government by 20.05.2025. A supplementary report, if 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 TA/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 fee of Rs. 5000/-(Rupees Five Thousand only) 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 CBIC in the Department of Revenue Ministry of Finance.
The Order can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2025/04/Constitution-of-RoSCTL-Committee-2025.pdf
