MCQ
RoDTEP Scheme MCQ - Practice Questions with Answers
Solve 81 RoDTEP Scheme questions for RAS/RPSC preparation.
Practice questions
Q1Consider 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?
Statements 1 and 2 are correct: the scheme reflects the zero-rating principle that exported products should not carry taxes and duties, and it does not cover duties or taxes already exempted, remitted or credited. Statement 3 is incorrect because support is at a notified percentage of FOB value, with value caps for some products. Statement 4 is incorrect because the notified coverage was 8,555 tariff lines, not 5,855.
Q21. 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?
Statements 1, 2 and 3 are correct exclusions under FTP 2023. Statement 4 is false because Deemed Exports are themselves listed as ineligible for rebate under RoDTEP.
Q3Consider 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?
Statements 1 and 2 are correct: the scheme applied from 1 January 2021 to all export goods subject to conditions and exclusions, and it targets embedded Central, State and local duties or taxes not otherwise rebated. Statement 3 is incorrect because the credit is in an exporter’s Customs ledger and is used for Basic Customs Duty on imported goods, not the GST ledger for domestic IGST. Statement 4 is incorrect because rates were to be notified by the Department of Commerce on the recommendation of the G.K. Pillai committee, not by the Ministry of Textiles on GST Council advice.
Q4Consider 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?
Statements 1 and 3 are correct because the PIB release refers to declaration in the shipping bill or bill of export for each export item. Statement 2 is incorrect; the cited route is the export document, not a GST return after export.
Q5Consider 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?
Statements 1, 2 and 4 are correct. Statement 3 is false because the guide has an 'Any other Taxes paid (with justification)' field and asks for proper calculation.
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6Consider the following statements about processing of RoDTEP claims: 1. If RODTEPY is not specifically claimed in the shipping bill, no RoDTEP accrues to the exporter. 2. Shipping bills with RoDTEP or drawback claims are routed for officer intervention based on risk-based targeting by RMS. 3. RoDTEP credits become available to the exporter before any scroll is generated. Which of the statements given above are correct?
7Consider the following statements about the design of RoDTEP benefits: 1. RoDTEP is described as WTO-compliant and follows the principle that taxes and duties should not be exported. 2. Its reimbursement mechanism covers duties, taxes or levies at the central, state and local level incurred in manufacture and distribution of exported products. 3. Electricity duty and VAT on fuels used in transportation or distribution are cited as major components of such embedded taxes. 4. It primarily reimburses import duties paid on capital goods under the EPCG Scheme. Which of the statements given above are correct?
8Consider the following statements about claiming and calculating RoDTEP duty credit: 1. The exporter must provide the appropriate declaration at item level in the shipping bill or bill of export in the customs automated system. 2. Duty credit is issued against goods notified in Appendix 4R at the respective rate and cap notified there. 3. For calculation, the value is the declared export FOB value or up to 1.5 times the market price, whichever is less. 4. The duty credit is calculated on CIF import value rather than export FOB value. Which of the statements given above are correct?
9Consider the following statements about RoDTEP ineligible categories: 1. Deemed exports are listed as ineligible for rebate under RoDTEP. 2. Products subject to minimum export price or export duty are listed as ineligible. 3. Products manufactured partly or wholly in a warehouse under section 65 of the Customs Act, 1962 are always eligible for RoDTEP. Which of the statements given above are correct?
10Consider the following statements about the principle behind RoDTEP: 1. RoDTEP is based on the principle that taxes and duties should not be exported. 2. Taxes and levies borne on exported products should either be exempted or remitted to exporters. 3. RoDTEP is based on the principle that domestic taxes should be added to export prices to raise government revenue. Which of the statements given above are correct?
111. RoDTEP rebate may be granted at a notified rate as a percentage of FOB value. 2. A value cap per unit of the exported product may be prescribed wherever required. 3. For certain export items, a fixed quantum of rebate per unit may also be notified. 4. RoDTEP is available only for items categorized under a notified 4 digit HS Code. Which of the statements given above are correct?
12Consider the following statements about claiming RoDTEP benefit: 1. An exporter has to declare the intention to claim RoDTEP in the shipping bill or bill of export. 2. The declaration is linked to each export item. 3. The declaration is required only in a GST return filed after export. Which of the statements given above are correct?
13Consider the following statements about eligible exports under RoDTEP as described in the PIB release: 1. The notified rates were stated to apply only to exports of services. 2. The notified rates were stated to apply only from 1 January 2022. 3. The release stated that RoDTEP would not be subject to any exclusions. Which of the statements given above are correct?
14Consider the following statements about RoDTEP administration: 1. The scheme is notified by the Department of Commerce and administered by the Department of Revenue. 2. Residual issues are considered by an Inter-Ministerial Committee called the RoDTEP Policy Committee, chaired by DGFT. 3. The RoDTEP Policy Committee is chaired by the Reserve Bank of India. Which of the statements given above are correct?
15Consider the following statements about RoDTEP, authorisations and port documentation: 1. Products manufactured or exported in discharge of export obligation against Advance Authorisation, DFIA or Special Advance Authorisation are listed as ineligible. 2. Products manufactured or exported by a 100% EOU are listed as ineligible. 3. Exports from non-EDI ports or without electronic documentation in ICEGATE EDI are ineligible. 4. Products manufactured wholly or partly in a warehouse under section 65 of the Customs Act, 1962 are eligible if the warehouse is bonded. Which of the statements given above are correct?