Business EconomyPosted at: Oct 2 2026 2:07PM


Centre extends RoSCTL scheme for garment, made-up exports till December 31

New Delhi, Oct 2 (UNI) The Centre has extended the Rebate of State and Central Taxes and Levies (RoSCTL) scheme for exports of apparel, garments and made-ups for another three months, providing policy continuity to exporters until December 31, according to a Textile Ministry notification.
The extension came into effect on October 1 and will continue with the same scope, structure, nature, coverage, cost norms and other terms and conditions that were applicable on September 30.
Under the scheme, rebates will continue to be provided through the existing mechanism of duty credit scrips or e-scrips. The prevailing rates and caps for all notified items will remain unchanged unless notified otherwise, the ministry said.
The RoSCTL scheme provides rebates on certain state and central taxes and levies embedded in the cost of exported apparel, garments and made-ups.
The scheme will continue to be implemented by the Department of Revenue through an end-to-end digital system for issuing transferable duty credit scrips, which are maintained in an electronic ledger in the Customs system.
Significantly, duty credit scrips under RoSCTL will be issued without insisting on the realisation of export proceeds, according to the notification.
The Textile Ministry, in a separate official statement, said the scheme benefited more than 15,400 exporters across more than 444 districts during 2025-26, with beneficiaries predominantly comprising micro, small, and medium enterprises.
The government has also provided for quarterly scrutiny of expenditure and liabilities under the scheme to ensure that spending remains within the allocated amount.
A committee headed by the Department of Expenditure and comprising representatives of the departments of Revenue and Commerce, as well as the Textile Ministry, will conduct the quarterly review and take necessary measures to keep expenditure within the prescribed allocation.
The government has retained the right to adjust the rebate rates and caps in response to changes in underlying conditions. The eligibility criteria under the scheme, however, will remain unchanged.
UNI KK RSA
Tags: #Centre extends RoSCTL scheme for garment# made-up exports till December 31
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