• RoSCTL stands for Rebate of State and Central Taxes and Levies.

  • It applies particularly to apparel/garments and made-ups exports.

  • It aims to rebate embedded state and central taxes and levies that are not refunded through other mechanisms.

  • It was operationalised in 2019.

  • The objective is to ensure that exported goods are not burdened with domestic taxes and to improve India's international competitiveness.

  • In April 2026, the Government extended the scheme to 30 September 2026, or until approval for the 16th Finance Commission cycle, whichever is earlier.

  • Benefits are provided through duty credit scrips/e-scrips.

Key Pointers

  • Sector: Textiles

  • Target: Apparel, garments and made-ups

  • Launched: 2019

  • Mechanism: Rebate of embedded taxes/levies

  • Important distinction: RoSCTL focuses on apparel/made-ups, while RoDTEP covers other eligible products.

  • UPSC angle: Export promotion + WTO-compatible remission principles