RoSCTL Scheme: Benefits, Eligibility and Duty Credit Scrips

The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is an export incentive scheme introduced by the Government of India for eligible apparel, garments and made-up textile products. The scheme aims to rebate embedded state and central taxes and levies that are not otherwise refunded or credited.

Eligible exporters can receive benefits in the form of transferable electronic duty credit scrips, subject to applicable government notifications and procedures.

Who is eligible for RoSCTL?

The RoSCTL Scheme covers eligible apparel and garment products classified under Chapters 61 and 62 of the ITC (HS) classification and made-up textile articles under Chapter 63, subject to the applicable scheme conditions and notified product rates.

What are the benefits of RoSCTL?

- Rebate of eligible embedded state and central taxes and levies.
- Benefits issued through electronic duty credit scrips.
- Transferability of eligible scrips, subject to applicable rules.
- An opportunity for exporters to realise value from eligible export incentives.

How are RoSCTL benefits issued?

Eligible exporters can apply through the DGFT portal by linking relevant shipping bills and submitting the prescribed online application using a digital signature. The applicable procedure is described in DGFT Handbook of Procedures, paragraph 4.95.

Can RoSCTL scrips be sold?

Yes. Eligible RoSCTL duty credit scrips are transferable in accordance with applicable Foreign Trade Policy provisions and scheme conditions. Exporters can approach R.P. Trading Company for a quotation to sell eligible unused scrips.

How can I sell my RoSCTL scrips?

R.P. Trading Company helps Indian exporters sell their eligible unused RoSCTL scrips through a transparent and straightforward process. Contact us with your available scrip details to receive a competitive quotation. We assist with the transfer process and arrange payment through RTGS, NEFT or IMPS after successful transfer and verification.

Latest RoSCTL Scheme Update – November 2026

The Government of India has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for exports of apparel, garments and made-ups until 31 December 2026.

As per Ministry of Textiles Notification F. No. 12015/12/2026-TTP(Pt.1), dated 30 September 2026:

The scheme continues from 1 October 2026 to 31 December 2026.
Existing scheme guidelines, scope and eligibility conditions continue.
Existing notified rebate rates and value caps remain unchanged unless revised by the Government.
Benefits continue through transferable electronic Duty Credit Scrips (e-scrips).

Exporters should refer to the latest government notifications for applicable conditions and updates.

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