RoSCTL Scheme (The Rebate of State and Central Taxes and Levies)
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Table of Contents
ROSCTL Scheme
- What is RoSCTL Scheme?
- Key Features and Objectives of RoSCTL
- Latest Updates and Notifications (2026)
- Rebates and Incentives under RoSCTL
- RoSCTL Scheme Rates (with 2024-2026 Rate Table)
- Additional Ad-hoc Incentives under RoSCTL
- How are Benefits Granted under the RoSCTL Scheme?
- Eligibility Criteria for RoSCTL Scheme
- Documents Required to Apply for RoSCTL
- Step-by-Step Procedure to Apply for RoSCTL Online
- Important Points to Note about RoSCTL Scheme
- How We Can Help You Claim RoSCTL Benefits
- FAQs on RoSCTL Scheme
- Why Afleo Consultants?
What is RoSCTL Scheme?
The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is a government initiative designed to support exporters in the apparel and made-ups sector by reimbursing embedded taxes and levies that are not refunded under any other mechanism.
Introduced to boost textile exports, the scheme ensures that exporters remain competitive in global markets by reducing their overall cost burden.
Why was Rosctl Scheme introduced?
The USA raised concerns at the World Trade Organization (WTO) regarding India’s export subsidy schemes, such as MEIS, stating that they were not compliant with WTO rules. In response, the Government of India introduced the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme to provide WTO-compliant support to exporters.
Latest Updates and Notifications (2026)
- CBIC Circular No. 20/2026-Customs dated 10th April 2026:
As per circular the government has clarified provisions for remission under the RoSCTL scheme in cases of short realisation of export proceeds. Relief may be granted where non-realisation is duly justified, including ECGC-backed cases, provided regulatory conditions and documentation requirements are fulfilled. This update brings important clarity for exporters in the textile sector. - F.No.12015/12/2026-TTP(Pt.1) Date 31st March, 2026:- Extension of Rebate of State and Central Taxes and Levies Scheme on Export of Apparel/ Garment and Made-ups ( RoSCTL)
The RoSCTL scheme has been extended until 30 September 2026 without changes in rates or eligibility, with benefits continuing via e-scrips and no requirement for export proceeds realization. - 02 Feb 2025 : The Indian government has extended the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) for apparel/garment and made-ups exports until March 31, 2026.
- 12 Sept 2024 : Centre constitutes RoSCTL Committee; former Union secretaries as Chairman & Member
The Centre has formed a RoSCTL Committee chaired by former Home Secretary G.K. Pillai to update ceiling rate schedules under the scheme, with senior ex-bureaucrats as members, tasked with consulting stakeholders and refining duty/tax calculation modalities. - 01 Feb 2024 : Duty Drawback, RoDTEP and RoSCTL Benefits Now Available for Courier Exports
Key Features and Objectives of RoSCTL
- Provides rebate of embedded taxes and levies:It reimburses various state and central taxes such as VAT on fuel, electricity duty, and mandi tax that are not refunded through other mechanisms, helping exporters recover hidden costs.
- Issued in the form of duty credit scrips:Benefits are granted as transferable duty credit scrips, which can be used to pay customs duties or sold in the market, offering flexibility and liquidity to exporters.
- Helps reduce export cost and improve pricing competitiveness:By offsetting unrecovered taxes, the scheme lowers overall export costs, enabling Indian exporters to offer more competitive pricing in global markets.
- Applicable to apparel and made-ups exports: The scheme is specifically designed for the textile sector, covering exports under Chapters 61, 62, and 63, including garments and home textile products.
- Operates through the DGFT and Customs (ICEGATE system):The entire process is digitally managed via Customs (ICEGATE) for claim processing and DGFT for scrip issuance, ensuring transparency and faster approvals.
If you wish to Buy or Sell Rodtep/ RoSCTL scrips Visit our Page
Eligibility Criteria for RoSCTL Scheme
To claim benefits under the RoSCTL scheme, exporters must meet the following eligibility requirements:
- Type of Exporter:
Only manufacturers or merchant exporters of garments (Chapters 61 & 62) and made-ups (Chapter 63) are eligible. - Date of Export:
The RoSCTL benefit is applicable for shipments made on or after March 7, 2019, and extended up to the validity specified by DGFT in the latest notification. - Shipping Bill Requirements:
The shipping bill must be filed with the correct scheme code for RoSCTL and submitted within the stipulated time. - Digital Signature Certificate (DSC):
A Class 2 or 3 DSC is NOT mandatory to apply for RoSCTL on ICEGATE. An Mobile OTP will be required during transfer / sale of RoSCTL License. - No Availing of Similar Rebates:
RoSCTL cannot be claimed if the same export consignment has already received rebates under other schemes for the same taxes/levies.
Eligible Sectors:
- Chapter 61 – Knitted Apparel
Covers knitted or crocheted garments such as T-shirts, sweaters, pullovers, innerwear, and hosiery products. These are typically flexible, stretchable fabrics widely used in casual and sportswear exports. - Chapter 62 – Woven Apparel
Includes woven garments like shirts, trousers, jackets, suits, and dresses made from non-knitted fabrics. These products are generally more structured and are commonly used in formal and semi-formal clothing exports. - Chapter 63 – Made-ups (Home Textiles)
Covers textile products other than garments, including bed linen, curtains, towels, blankets, cushion covers, and other furnishing items. These are major export categories in the home textile segment.
Step-by-Step Procedure to Apply for RoSCTL Online
The RoSCTL Scheme came into effect on 7th March 2019. To claim the benefits application shall be done on the DGFT Portal of the shipping bills till 31st December 2021.
As per the latest advisory from the Government various changes have been done in the system to implement the RoSCTL scheme w.e.f. 1st October 2021.
Procedure to avail the benefits from DGFT
- The Applicant has to fill an online application using a digital signature.
- Linking of E-BRC’s is not required for applying the RoSCTL application.
- 50 shipping bills would be allowed in 1 application.
- As per Para, 3.09 (HBP) Facility of split scrips is available.
- The Applicant can choose the port of registration for EDI ports from where export is made.
- Separate applications to be made for EDI and non EDI ports.
- If the Applicant is under DEL (Denied Entities List) list, he/she can’t make an application.
- The Applicant can apply within one year from the date of uploading of the shipping bills from ICE Gate to DGFT server. Any application filed beyond this period would be time-barred as no late cut provisions are applicable.
- RoSCTL Licenses will be valid for 24 months from the date of issue.
While applying online application, the Applicant has to make separate online applications for:
- S.B’s having Let export date between 7th March 2019 and 31st December 2019
- S.B’s having Let export date after 1st January 2020 Till 31st March 2020
As per new Public Notice No. 58/ 2015-2020 DT. 29.01.2020, please Note the Last Date of filing of an application for Duty Scrips under RoSCTL scheme will be:
For shipping bills with Let export date between 7th March 2019 and 31st December 2019, the last date of filling online application is 30.06.2020.
- For shipping bills with Let export date from 1st January 2020 till 31st March 2020, the last date for filing an online application will be within one year from the date of Let Export Date.
Visit our Blog RoSCTL Scheme Application Procedure For detailed application procedure
Documents Required
To claim RoSCTL benefits, exporters need:
- Shipping bill
- Export invoice
- Packing list
- IEC details
- Bank realization certificate (if required)
- Valid RCMC (Registration Cum Membership Certificate)
Rebate Calculation Under RoSCTL
The rebate is calculated based on:
FOB (Free on Board) value of exports
- Different products have predefined rebate rates
- Rates are notified by the government
- Rebate is provided via transferable scrips
- Helps recover hidden costs like:
- VAT on fuel
- electricity duty
- mandi tax
Additional Ad-hoc Incentives under RoSCTL
The Ministry of textile (MoT) has announced an additional AD-HOC Incentive of 1% on Free-On-board Value (FOB). The additional Adhoc Incentive is calculated by the difference between new rebate on State and central taxes and levies scheme and the old rebate on State levies (RoSL) and Merchandise Exports from India Scheme (MEIS). The additional incentive upto 1% is given only when the benefits received in RoSCTL is lesser than the combine benefit received in RoSL and MEIS. The Benefit is calculated on FOB value of shipping bill. The period to claim the additional Adhoc Incentive is from 07th march 2019 to 31st December 2019.RoSCTL vs RoDTEP (Important Comparison)
| Feature | RoSCTL | RoDTEP |
|---|---|---|
| Coverage | Apparel & Made-ups | All sectors |
| Benefit Type | Scrip-based | Duty credit |
| Focus | Textile exports | Broad export support |
| Taxes Covered | State + Central | Residual taxes |
Important Conditions & Limitations
- Applicable only to textile sector (Ch. 61, 62, 63)
- Must declare intent at the time of export
- Not applicable if benefit claimed under other schemes
- Subject to government notifications and updates
Why RoSCTL Matters for Exporters
- Reduces hidden tax burden
- Supports textile industry growth
- Makes Indian exports price-competitive
- Encourages MSME participation in exports
FAQs on RoSCTL Scheme
What is RoSCTL scheme?
It is a rebate scheme that refunds embedded taxes and levies for textile exporters.
Who can apply for RoSCTL?
Manufacturer and merchant exporters in apparel and made-ups sectors.
How is RoSCTL benefit given?
Through transferable duty credit scrips issued by DGFT.
Is RoSCTL still available in 2026?
Yes, the scheme has been extended for continued export support.
Can RoSCTL be used with other schemes?
No, duplicate benefits for the same exports are not allowed.
Conclusion
The RoSCTL scheme plays a crucial role in supporting India’s textile exports by offsetting hidden costs and improving global competitiveness. With its continued extension, exporters in the apparel sector can leverage this scheme to enhance profitability and expand into international markets.
How Can Afleo Help You Claim RoSCTL Benefits
Afleo assist our clients in the preparation of documents in providing hassle-free services.
- Prepare and submit online applications to obtain the License under the RoSCTL scheme.
- Registration of the License done in custom from our office.
- We also assist in the selling of licenses, provide help in documentation for the transfer of a license to the buyer.
- Also, do the online transfer by recording the details on the DGFT website.
Consult our clients about the benefits they can avail of on their products and the country in which they export.