The Ministry of Textiles on October 01, 2026, has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for export of apparel/garments and made-ups for a further period of 3 months, from October 1, 2026 to December 31, 2026. The Scheme will continue with the same scope, structure, coverage, cost norms and other terms and conditions applicable as on September 30, 2026. Existing rebate rates and caps will remain unchanged unless notified otherwise.
The rebate will continue through duty credit scrips/e-scrips, with end-to-end digital issuance and maintenance through the Customs electronic ledger. Duty Credit Scrips will be issued without insisting on realization of export proceeds. The Government will review expenditure and liabilities quarterly to ensure that the Scheme remains within the allocated budget and may adjust rates and caps based on prevailing conditions; however, the eligibility criteria will remain unchanged. The existing guidelines dated August 13, 2021 will continue to govern implementation of the Scheme.
[File No. 12015/12/2026-TTP(Pt.1)]
