Rebate of State and Central Taxes and Levies on Export of Apparel/Garments and Made-ups (RoSCTL)
Rebate of embedded State and Central taxes and levies (not refunded under any other scheme) on export of apparel/garments and made-ups, based on the principle of zero-rating of exports. Issued as a transferable Duty Credit Scrip valued at the embedded taxes/levies; rates are product-specific.
Eligibility
- Exporters of apparel/garments and made-ups (textile products)
- Must hold a valid IEC (Import Export Code)
How to apply
Exporters of apparel/garments and made-ups claim the rebate on the shipping bill at the time of export through Customs/ICEGATE. Benefit is issued as a transferable Duty Credit Scrip which can be used to pay basic customs duty on imports or be transferred/sold.
Required documents
- IEC (Import Export Code)
- Shipping bill with RoSCTL claim declaration
- ICEGATE registration
Official sources
Verification notes
Verified via Ministry of Textiles service page and PIB. Administered by Ministry of Textiles; operational since 07.03.2019; based on zero-rating of exports. MSMEs are a major share of beneficiaries. Rate-based scrip; no fixed cap, maxValueInINR omitted. [AI-gathered from official sources on 2026-07-05; needs team review]