RoSCTL Scheme Explained: Features, Benefits, Eligibility and Extension 2026

Description

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The Government of India has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for exporters in the textile sector until 30 September 2026. This extension aims to support exporters and strengthen India’s position in the global apparel market.

What is the RoSCTL Scheme?

The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme was launched in 2019 to refund hidden taxes and levies that are not reimbursed through other mechanisms.

It replaced the earlier Rebate of State Levies (RoSL) Scheme, expanding the scope of benefits. Unlike RoSL, which covered only state taxes, RoSCTL provides rebates on both state and central taxes and levies, making it more comprehensive.

Objective of the Scheme

The main objectives of the scheme are:

• To compensate exporters for embedded taxes and levies

• To reduce the cost of exports

• To improve competitiveness of Indian textile products globally

• To support the growth of the apparel and made-ups sector

Key Features of RoSCTL Scheme

• The rebate is provided in the form of duty credit scrips

• These scrips are issued electronically through the customs system

• They can be used to pay Basic Customs Duty on imported goods

• The scrips are freely transferable, allowing flexibility for exporters

• However, the transfer must be done for the entire value at once; partial transfer is not allowed

• Each e-scrip is valid for one year from the date of issue, and this validity remains unchanged even after transfer

Eligibility Criteria

• All exporters of garments, apparel, and made-ups manufactured in India can avail benefits

• Exporters listed under the Denied Entity List of the Directorate General of Foreign Trade are not eligible

RoSCTL vs RoSL (Key Difference Explained)

The earlier RoSL Scheme provided rebates only on state-level taxes, which limited the overall benefit to exporters. In contrast, the RoSCTL Scheme includes both state and central taxes, offering a broader and more effective relief. This makes RoSCTL more beneficial and impactful for exporters.

Importance of the Scheme

The RoSCTL Scheme is significant because it:

• Supports India’s textile export industry

• Reduces financial burden on exporters

• Encourages manufacturing and job creation

• Enhances India’s competitiveness in international markets

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