RoSCTL — Textile Export Incentive

The Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) on export of apparel, garments, and made-ups was introduced with effect from 7 March 2019 by the Ministry of Textiles, to rebate embedded state and central taxes and levies not otherwise neutralised through GST input tax credit or duty drawback. RoSCTL covers products under Chapters 61 (knitted apparel), 62 (woven apparel), and 63 (made-up textile articles) of the Customs Tariff/ITC(HS) classification.

The rebate is issued electronically as a transferable duty credit scrip (e-scrip) through the ICEGATE portal, at rates notified periodically by the Ministry of Textiles in consultation with the Department of Revenue; because these product-wise rates are revised from time to time, exporters should confirm the currently notified rate schedule rather than relying on a historical figure. The e-scrip may be used to pay Basic Customs Duty on imports of capital goods, equipment, or other inputs, or transferred to another importer.

The scheme has been extended in successive tranches by the competent authority — most recently extended through 30 September 2026, or until the 16th Finance Commission cycle receives approval, whichever is earlier — so continued validity beyond that date should be confirmed before relying on RoSCTL for future shipments. Per DGFT's clarification on post-export remission-based schemes, an RCMC is not required to avail RoSCTL.

RoSCTL advisory covers the Rebate of State and Central Taxes and Levies scheme for the textile and the apparel exporters — the incentive that rebates the state and the central taxes and levies embedded in the exported garments and the made-ups, at the rates notified in the RoSCTL schedule, in the same manner as the RoDTEP with which it was merged for the goods exports. The scheme applies to the exports of the apparel and the made-ups, and the rebate is credited as the transferable duty credit scrips claimed through the customs system.

The RoSCTL is the textile exporter's export incentive — the rebate of the embedded state and central taxes on the exported garments and the made-ups, at the notified rates, credited as the transferable scrips. The claim runs through the shipping bills, and the scrips can be used for the customs duties or sold. For the textile exporter, the RoSCTL and the RoDTEP together are the incentive layer of the export margin, and the claim accuracy decides how much of it the exporter keeps.

The cost of a mishandled RoSCTL is the lost rebate and the recovery: the exports claimed at the wrong rates, the scrips unused, and the claims overstated and recovered. The textile exports run on thin margins, and the incentive is a real part of them.

This service is for textile and the apparel exporters. We map the garments and the made-ups to the RoSCTL schedule and the notified rates, manage the claims through the shipping bills, track the scrip credit and the utilisation or the sale, handle the recoveries and the disputes, and keep the claims current — so the textile exporter collects the RoSCTL and the RoDTEP on every eligible shipment.