Rebate of State and Central Taxes and Levies (RoSCTL) for Apparel and Made-ups Exports

What is the RoSCTL scheme?

The Rebate of State and Central Taxes and Levies (RoSCTL) is an export incentive scheme of the Ministry of Textiles for exports of apparel, garments and made-up textile articles. RoSCTL rebates the embedded state and central taxes and levies that are paid during the production and distribution of these products and are not refunded through GST input tax credit or any other scheme.

RoSCTL was introduced in March 2019 for the garment and made-up sectors, taking over from the earlier Rebate of State Levies (RoSL) scheme and the incentives that were withdrawn when the Merchandise Exports from India Scheme (MEIS) was phased out for textiles. The purpose of RoSCTL is to make Indian apparel and made-ups cost-competitive in world markets by ensuring that domestic taxes which cannot otherwise be neutralised are not exported along with the product.

RoSCTL has two components: a State taxes and levies rebate and a Central taxes and levies rebate. Together these cover embedded costs such as VAT and excise on transport fuel, electricity duty, mandi tax, stamp duty on export documents, and the embedded tax on inputs used in captive power and farm production of raw cotton.

Which products does RoSCTL cover?

RoSCTL applies to a defined set of textile products:

• Apparel and clothing accessories under Chapters 61 (knitted) and 62 (woven) of the HS classification.
• Made-up textile articles under Chapter 63 to items such as bed linen, table linen, curtains and other made-up textiles.

Because RoSCTL covers these products, they are deliberately excluded from RoDTEP. This is an important point for exporters: a firm exporting garments claims RoSCTL, not RoDTEP, for the same shipment. Textile products outside Chapters 61, 62 and 63 to such as fabric and yarn; are generally covered by RoDTEP instead.

How does the RoSCTL benefit work?

Like RoDTEP, RoSCTL is not paid in cash. The rebate is issued as a transferable duty credit e-scrip held in the exporter's ledger on the ICEGATE portal. The value of the scrip is a notified percentage of the Free on Board (FOB) value of the exported goods, made up of the state rebate rate plus the central rebate rate for that product.

The rates are set out in a product-wise rate schedule notified by the Ministry of Textiles (Schedules 1 to 4 covering apparel and made-ups). Rates vary by product, and industry references describe combined rebates reaching roughly 6% to 8% of FOB value for some items. Because the exact rate depends on the HS code, exporters should confirm the current rate for their product from the official rate schedule rather than relying on a headline figure.

Once generated, a RoSCTL e-scrip can be used to pay Basic Customs Duty on imports, or sold or transferred to another IEC holder.

Is RoSCTL still running in 2026?

Yes. According to the Ministry of Textiles notification reported in April 2026, the RoSCTL scheme for exports of apparel, garments and made-ups has been extended up to 30 September 2026, or until the scheme is approved for the 16th Finance Commission cycle by the competent authority, whichever is earlier. The extension was granted without any change to the existing guidelines, rates or eligibility.

This aligns RoSCTL's timeline with the parallel extension of RoDTEP to the same date, giving textile and other exporters a common near-term horizon for both schemes.

Who is eligible for RoSCTL?

A firm can claim RoSCTL if it:

• Holds a valid Importer Exporter Code (IEC) and exports apparel, garments or made-up textiles under Chapters 61, 62 or 63.
• Is registered on ICEGATE and declares the RoSCTL claim in the shipping bill at the time of export.
• Exports through a Customs port where its authorised dealer bank code is registered.

Both manufacturer exporters and merchant exporters of these textile products can claim RoSCTL, and there is no turnover threshold, so small textile exporters benefit as well.

Who cannot claim RoSCTL:

• Individuals who do not export cannot claim a personal benefit. RoSCTL is an incentive on actual textile exports, not a citizen entitlement, and there is no personal registration.
• Exporters of goods outside Chapters 61, 62 and 63 cannot claim RoSCTL; those products fall under RoDTEP or other schemes.
• SEZ units and EOUs, re-exports, and goods otherwise excluded under the scheme notification are not eligible.

If the RoSCTL claim flag is not declared in the shipping bill at the time of export, the rebate is lost for that consignment and cannot be added afterwards.

How to apply for and claim RoSCTL

RoSCTL is claimed through the shipping bill and the ICEGATE ledger, not by a separate application. The steps are:

1. Obtain an Importer Exporter Code (IEC) from DGFT and register on the ICEGATE portal with a valid Class 3 digital signature.
2. While filing the shipping bill for the apparel or made-up export, declare the RoSCTL claim by flagging it for each eligible item and adding the required declaration. This must be done at the time of export.
3. After the export is completed and the Export General Manifest (EGM) is filed, Customs processes the claim and credits the eligible amount to your RoSCTL scroll.
4. Log in to ICEGATE, open the RoSCTL/duty credit section, select the processed shipping bills and generate the e-scrip into your credit ledger.
5. Use the e-scrip to pay Basic Customs Duty on your imports, or transfer it to another IEC holder through the ICEGATE transfer facility.

As with RoDTEP, the decisive step is setting the claim flag correctly in the shipping bill at the time of export.

Why RoSCTL matters for the textile sector

Apparel and made-ups are among India's most labour-intensive export sectors, dominated by micro, small and medium enterprises. Embedded state and central taxes that cannot be refunded through GST: fuel taxes, electricity duty, mandi tax on raw cotton and stamp duties — add directly to the cost of an exported garment. RoSCTL returns these costs to the exporter, narrowing the price gap against competitor countries.

Keeping apparel and made-ups under a dedicated Ministry of Textiles scheme, rather than folding them into RoDTEP, lets the government set rebate rates that reflect the specific tax burden of the textile value chain, including the taxes embedded in cotton and yarn.

Help and where to verify

• Ministry of Textiles: texmin.gov.in, for the RoSCTL notification and rate schedules
• DGFT toll-free helpline: 1800-111-550 or 1800-572-1550, for IEC and scrip-related queries
• ICEGATE portal: icegate.gov.in, for the e-scrip ledger and shipping-bill status

Because RoSCTL rates, covered products and the scheme's validity are revised through notifications, exporters should confirm the current rate for their HS code on the Ministry of Textiles and DGFT portals, or with a licensed customs and foreign trade consultant, before pricing an export order.