RoSCTL – Rebate of State and Central Taxes and Levies Scheme
The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is implemented by the Ministry of Textiles, Government of India and was launched in March 2019. The scheme is applicable to exports of apparel and made-ups and is currently extended up to 31 March 2026 (subject to continuation through official notifications). The main purpose of RoSCTL is to refund embedded State and Central taxes and levies that are not refunded under GST, so that Indian textile exporters remain competitive in the global market. As an MSME exporter, your business benefits through direct rebate credits, improving export pricing and cash flow.
Key Features
- Applicability Limited to Apparel and Made-ups: The RoSCTL scheme applies strictly to exports under HS Chapters 61 (knitted apparel), 62 (woven apparel), and 63 (made-ups such as bed linen and curtains). Other textile products like yarn or fabric are not covered.
- Refund of Embedded Taxes Not Covered Under GST: The scheme refunds taxes such as electricity duty, mandi tax, fuel taxes, stamp duty, and VAT on inputs, which are not reimbursed through the GST refund mechanism.
- Benefit Provided as Electronic Duty Credit Scrips: Instead of cash, exporters receive electronic duty credit scrips in their ICEGATE account. These scrips can be used to pay customs duties or transferred to another importer.
- Pre-notified and Product-specific Rates: Rebate rates are fixed and notified by the Ministry of Textiles for each HS code. Exporters know the eligible rebate percentage in advance, ensuring transparency.
- WTO-compliant Structure: RoSCTL is structured strictly as a rebate of taxes and levies actually incurred, making it compliant with World Trade Organization rules and safe from international trade disputes.
- Fully Automated Processing Through ICEGATE: Once RoSCTL is selected at the shipping bill stage, the system automatically processes the claim after export and EGM filing, reducing manual intervention.
- Transferability of Duty Credit Scrips: The issued scrips are freely transferable, allowing MSME exporters to sell them in the open market if they do not have immediate customs duty liabilities.
- No Separate Post-export Application: There is no separate form or application after export. Correct declaration at the shipping bill stage is sufficient to receive the benefit.
Financial Assistance
Note: Rates are notified product-wise by the Ministry of Textiles.
Eligibility Criteria
Who can apply:
- Exporters of apparel (HS codes 61, 62) and made-ups (HS codes 63)
- MSMEs, Startups, merchant exporters, and manufacturer exporters
- Goods must be exported under RoSCTL notified HS codes
- Export must be declared under RoSCTL claim in shipping bill
Who cannot apply:
- Exports under HS codes outside 61, 62, and 63
- Goods exported under Advance Authorisation (where rebate not permitted)
- Exporters failing to declare RoSCTL at shipping bill stage
Documents Required
- Import Export Code (IEC)
- GST Registration Certificate
- Shipping Bill with RoSCTL declaration
- Export Invoice and Packing List
- Bank Account Details
- Digital Signature Certificate (DSC)
- EGM (Export General Manifest)
- Bank Realization Certificate (BRC/e-BRC)
Application Procedure for the Scheme
Option 1: Apply with Bullit (Recommended)
Click here to start instantly with guided support. Our team verifies eligibility, compiles your documents, and files the application on your behalf. You can track progress while focusing on your business – we coordinate end-to-end with customs and DGFT.
Recommended for: Lean teams and first-time exporters who want error-free filings and faster credits.
Option 2: Apply via Customs ICEGATE (Official Process)
- File export shipping bill on ICEGATE
- Select RoSCTL declaration = Yes
- Export goods under eligible HS codes
- Shipping bill processed by customs
- RoSCTL amount auto-calculated
Option 3: Claim Scrip via DGFT Portal
- Login to DGFT portal
- Navigate to RoSCTL → Scrip Management
- Verify shipping bill details
- Generate electronic duty credit scrip
- Use scrip for customs duty payment or transfer
Power Combos with the Schemes
