One of the major incentives launched by GoI in 2016 was the Rebate of State Levies (RoSL) scheme for the apparel and made-up sector. In keeping with the maxim that an exporter should not be made to pay for local levies, there was direct cash refund of levies such as value-added tax (VAT) and central sales tax (CST) on inputs including packaging, fuel and duty on electricity generation.

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