Extension of RoSCTL scheme

July 16, 2022

Ministry of Commerce and Industry recently extended the “Scheme for Rebate of State and Central Taxes and Levies (RoSCTL)” till March 31, 2024.

About RoSCTL Scheme

RoSCTL scheme will be continued with the same rates as announced by Textile Ministry for exports of apparel or garments and made-ups.
Scheme was extended in order to enhance exports and generate employment in textile industry.
It is a forward-looking and growth-oriented scheme. The scheme has always provided a predictable and stable policy regime.
It has led to improvement in cost efficiency and export competitiveness in global market.
Scheme also promoted incubation of start-ups & entrepreneurs in this field.
Under the scheme, huge number of MSMEs have joined the apparel export business.

Background

In March 2019, government had replaced the RoSL (Rebate of State Levies) scheme by new RoSCTL (Rebate of State and Central Taxes Levies) scheme, after the implementation of GST in 2017.

Aim of the RoSCTL scheme

RoSCTL Scheme was launched with the aim of reimbursing all embedded State and Central Taxes or Levies for exports of manufactured goods and garments. Importer-Exporter Codes (IECs) are required to apply for RoSCTL programme. It also seeks to enhance productivity in garment and made-up sectors as it rebates all the embedded State and Central Taxes & Levies. It further aims to compensate State and Central Taxes and Levies apart from the Duty Drawback Scheme on export of apparel or garments and Made-ups.