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 30 September 2026, or until approval of the scheme for the 16th Finance Commission cycle, whichever is earlier. The extension has been made without any change in the existing guidelines. The move continues policy support for India’s textile export sector, especially MSME exporters.
What is RoSCTL?
RoSCTL was operationalised on 7 March 2019. It is designed to rebate embedded State and Central taxes and levies that are not refunded under any other export incentive scheme. The scheme follows the principle of zero-rating of exports. This means taxes built into export products are remitted so that Indian exporters remain more competitive in global markets.
Why the extension matters
The scheme is a key support mechanism for apparel and made-ups exports. It helps reduce the cost burden on exporters by neutralising unrefunded domestic taxes. MSMEs form a major share of the beneficiaries, making the extension important for smaller firms with limited cost absorption capacity. The continuation also provides certainty to exporters in a sector that is labour-intensive and highly competitive.
RoDTEP support for other textile products
Alongside RoSCTL, the Government has continued the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme from 1 April 2026 to 30 September 2026. RoDTEP supports textile products not covered under RoSCTL, including those outside Chapters 61, 62 and 63 of the ITC (HS). Together, RoSCTL and RoDTEP provide broader coverage across the textile value chain and help sustain India’s export competitiveness.
Policy significance for textiles
The combined extension of both schemes ensures continuity in export incentives for the textile sector. It supports policy stability for exporters and strengthens India’s position in global textile trade. The measures are also relevant for exam preparation because they link export promotion, MSME support, and indirect tax remission in the context of trade policy.
Last Modified: April 28, 2026