Rebate of State and Central Taxes and Levies (RoSCTL) Scheme

Context: Recently, 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.

About Rebate of State and Central Taxes and Levies (RoSCTL) Scheme

• Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is operational from 7th March 2019.
• It aims to reimburse all embedded State and Central Taxes/Levies for exports of manufactured goods and garments.
• It has been established as a successor to the old “Rebate of State Levies (RoSL) Scheme.
• The difference between the RoSL & RoSCTL Scheme is that under the RoSL Scheme, there was no benefit on the central tax and levies. But in the RoSCTL scheme, the exporter will get a rebate of both State and Central tax and Levies.
• Objective: To compensate for the State and Central Taxes and Levies in addition to the Duty Drawback Scheme on export of apparel/ garments and Made-ups by way of rebate.

Features of RoSCTL Scheme

• The rebate under the Scheme shall be in the form of duty credit scrips.
• The scrips shall be issued electronically on the Customs system.
• The duty credit scrips shall be used for payment of Basic Customs Duty on import of goods. These scrips shall be freely transferable.
• The duty credit available in an e-scrip shall be transferred at a time for the entire amount in the said e-scrip to another person, and transfer of the duty credit in part shall not be permitted.
• Validity of e-scrip: The period of validity of the e-scrip, of one year from its creation, shall not change on account of transfer of the e-scrip.
• Eligibility: All exporters of garments/Apparel and made-ups manufactured in India are eligible to take benefit under this scheme, except entities/ IECs under the Denied Entity List of the Directorate General of Foreign Trade (DGFT).
• Implementing agency: It is implemented by the Department of Revenue, Ministry of Finance.

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