Consider the following statements regarding the “Remission of Duties or Taxes on Export Products (RoDTEP)” scheme:
1. The scheme reimburses levies that are currently outside the ambit of the GST regime.
2. The scheme reimburses the CGST and SGST paid on goods exported from India.
3. The scheme contributes to making Indian exports effectively zero-rated.
Select the correct answer using the code given below:
1
1 and 2 only
2
2 and 3 only
3
1 and 3 only
4
All of the above