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 is aimed at sustaining export competitiveness and providing policy continuity to the textile sector.
What is RoSCTL?
RoSCTL was operationalised on 7 March 2019. It provides rebate on embedded State and Central taxes and levies that are not refunded under any other scheme. The scheme follows the principle of zero-rating of exports. It helps ensure that unrefunded domestic taxes do not remain embedded in exported products.
Why the Extension Matters
The scheme is an important support measure for India’s apparel and made-ups exports. It is especially beneficial for MSME exporters, who form a large share of the beneficiaries. By reducing the tax burden on exports, RoSCTL improves price competitiveness in global markets and supports export growth in labour-intensive textile segments.
RoDTEP Continuation for Other Textiles
The Government has also 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.
Exam Relevance
The extension reflects the Government’s wider approach to export support, policy stability and sector-specific incentives. It also marks the role of remission-based schemes in promoting India’s trade competitiveness and supporting MSMEs in export-oriented industries.
Last Modified: April 28, 2026