RoSCTL Scheme – Rebate of State and Central Taxes and Levies

Supporting Indian textile and apparel exporters through duty credit scrips

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Video Explanation & Insights

Overview

The Rebate of State and Central Taxes and Levies on Export of garments and Made-ups (RoSCTL) was introduced to help local textile and apparel-related SMEs. It allows textile exporters to claim refunds on central, state, and local levies through duty credit scrips.

Introduced by the Ministry of Textiles in March 2019 and implemented by the Department of Revenue with the support of the Apparel Export Promotion Council (AEPC), this scheme replaced the earlier RoSL and MEIS schemes. It compensates exporters for state, central, and local levies through sellable and transferable duty credit scrips.

Eligibility Criteria

Eligible Exporters

  • Indian exporters manufacturing and exporting specific products such as textiles, apparel, leather, footwear, handicrafts, engineering, and marine products
  • Products manufactured in SEZs and sold in the domestic market

Non-Eligible Exporters

  • Entities and IECs listed in the DGFT Denied Entity List

Documents Required

1

Digital Signature Certificate

2

Shipping bills

3

DGFT registration

4

Importer Exporter Code (IEC)

5

Valid Registration-cum-Membership Certificate (RCMC)

Additional Certifications

  • Duty Credit Scrip – electronically generated, valid for one year, used to pay basic customs duty, and fully transferable (no partial transfers allowed)