The Ministry of Textiles has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for exports of apparel/garments and made-ups up to 30th September 2026, or until approval of the scheme for the 16th Finance Commission cycle, whichever is earlier. The extension comes without any change in existing guidelines.
About RoSCTL Scheme
- Operational since 7th March 2019.
- Aims to rebate all embedded State and Central taxes and levies on exports not covered under any other scheme.
- Based on the principle of zero-rating of exports- ensuring remission of unrefunded taxes embedded in exported products.
- Key beneficiaries are MSME exporters, who constitute a major share of its beneficiaries.
- Covers apparel/garments and made-ups- falling under Chapters 61, 62 and 63 of the ITC (HS).
RoDTEP Scheme- Continued in Parallel
- The Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme has also been continued from 1st April 2026 to 30th September 2026.
- Covers textile products not covered under RoSCTL i.e., those falling outside Chapters 61, 62 and 63 of ITC (HS).
- Together, RoSCTL and RoDTEP ensure comprehensive support across the entire textile value chain.
Significance
- Strengthens export competitiveness of India’s textile sector, particularly for
- Ensures policy continuity for exporters amid global trade uncertainties.
- Reaffirms India’s commitment to sustaining its position in global textile trade.