The Ministry of Textiles has announced the extension of the RoSCTL Scheme for apparel and made-ups exports. The scheme will remain in effect until 30th September 2026 or until approval under the 16th Finance Commission cycle.
The Ministry of Textiles has notified the extension of the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for exports of apparel, garments, and made-ups. The scheme will continue until 30th September 2026 or until it is approved under the 16th Finance Commission cycle by the competent authority, whichever is earlier. The extension will be implemented without any changes to the existing guidelines.
The RoSCTL Scheme, operational since 7th March 2019, is designed to rebate embedded State and Central taxes and levies that are not covered under other schemes. It follows the principle of zero-rating of exports by ensuring the refund of unrebated taxes included in exported products.
The scheme has been used as a support mechanism for apparel and made-ups exports, with MSME exporters forming a significant portion of its beneficiaries.
Alongside this, the Government has continued the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme from 1st April 2026 to 30th September 2026. This scheme applies to textile products not covered under RoSCTL, including items outside Chapters 61, 62, and 63 of the ITC (HS).
The continuation of both schemes provides coverage across different segments of the textile value chain, addressing exports of apparel, made-ups, and other textile products.