The Ministry of Textiles on April 01, 2026, issued Extension of Rebate of State and Central Taxes and Levies Scheme on Export of Apparel/ Garment and Made-ups (RoSCTL).
The Ministry has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for exports of apparel/garments and made-ups till September 30, 2026, or until approval for the 16th Finance Commission cycle, whichever is earlier. The extension continues without any change in existing guidelines, as per directions of the Department of Expenditure dated March 23, 2026.
The Scheme will retain the same scope, structure, coverage, rates, and caps as applicable during the 15th Finance Commission period. Rebates will continue to be provided through duty credit scrips/e-scrips via a fully digitized system maintained by Customs, and issuance will not be dependent on realization of export proceeds.
To ensure fiscal discipline, expenditure under the Scheme will be reviewed quarterly by a committee comprising the Departments of Expenditure, Revenue, Commerce, and the Ministry of Textiles. While the government may adjust rates and caps if required, the eligibility criteria remain unchanged, and existing implementation guidelines will continue to apply.
This notification shall come into force with effect from April 01, 2026.
[Notification No.12015/12/2026-TTP(Pt.1)]
