RoDTEP Scheme MCQ — 81 Practice Questions with Answers

Q1. Consider the following statements about the notified design of RoDTEP: 1. RoDTEP is based on the principle that taxes and duties should not be exported. 2. Duties and taxes already exempted, remitted or credited are outside the rebate under the scheme. 3. RoDTEP support is available only as a fixed rupee amount per unit and never as a percentage of FOB value. 4. The 17 August 2021 notification covered 5,855 tariff lines. Which of the statements given above are correct?

Q2. 1. Export of imported goods covered under paragraph 2.46 of FTP is ineligible for RoDTEP rebate. 2. Exports originating in a third country but trans-shipped through India are ineligible. 3. Export products subject to minimum export price or export duty are ineligible. 4. Deemed exports are eligible for RoDTEP rebate if the goods are otherwise listed in Appendix 4R. Which of the statements given above are correct?

Q3. Consider the following statements about the RoDTEP Scheme: 1. It was implemented with effect from 1 January 2021 for all export goods, subject to specified conditions and exclusions. 2. It refunds embedded Central, State and local duties or taxes that were not otherwise being rebated or refunded. 3. The refund is credited in an exporter’s GST electronic credit ledger for payment of integrated GST on domestic sales. 4. The RoDTEP rates were to be notified by the Ministry of Textiles on the recommendation of the GST Council. Which of the statements given above are correct?

Q4. Consider the following statements about the documentary route for claiming RoDTEP: 1. The declaration was required in the shipping bill or bill of export. 2. The declaration was required only in a GST return after export. 3. It was linked to each export item. Which of the statements given above are correct?

Q5. Consider the following statements about other fields in the RoDTEP Annual Return guide: 1. The guide includes stamp duty paid for relevant export documents. 2. The guide includes VAT and excise duty paid on fuel used for captive power generation, apportioned to the exported product. 3. Any other taxes paid cannot be reported even with justification. 4. Relevant attachments related to calculations or information may be uploaded in formats such as PDF or Excel. Which of the statements given above are correct?