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Rebate Of State And Central Taxes And Levies (RoSCTL) Scheme

Rebate Of State And Central Taxes And Levies (RoSCTL) Scheme:

The Union Cabinet approved the continuation of the Scheme for Rebate of State and Central Taxes and Levies (RoSCTL) for the export of Apparel/Garments and made up to 31st March 2026.

  • Rebate of State and Central Taxes and Levies (RoSCTL) Scheme aims to reimburse all embedded State and Central Taxes/Levies for exports of manufactured goods and garments.
  • It has been established as a successor for the old “Rebate of State Levies (RoSL) Scheme.
  • The difference between 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 is To compensate for the State and Central Taxes and Levies in addition to the Duty Drawback Scheme on the export of apparel/ garments and Made-ups by way of rebate.
  • 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.
  • The period of validity of the e-scrip, of one year from its creation, shall not change on account of the transfer of the e-scrip.
  • 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).
  • It has been notified by the Ministry of Textiles. However, the scheme shall be implemented by the Department of Revenue.