RoSCTL Scheme explained: this guide covers what it means, who it applies to, the step-by-step process, documents required, fees, due dates and penalties in India — so you can stay compliant with confidence and avoid costly mistakes.
The RoSCTL scheme rebates the State and Central taxes and levies embedded in exports of garments and made-up articles — such as VAT on fuel, electricity duty, mandi tax and stamp duty — that are not refunded under GST or drawback. The rebate is issued as a transferable duty-credit scrip, claimed through the Shipping Bill on ICEGATE.
Overview
RoSCTL (Rebate of State and Central Taxes and Levies) is a textile-sector export scheme that succeeded the earlier RoSL scheme. It exists because apparel and made-ups carry significant embedded, non-creditable taxes across the supply chain; RoSCTL neutralises these so Indian garment and home-textile exports stay competitive. It runs parallel to RoDTEP — RoSCTL for the covered apparel/made-up lines and RoDTEP for other products.
Legal Basis
RoSCTL is notified by the Ministry of Textiles, with the rebate delivered through the DGFT/CBIC as transferable duty-credit scrips under the Foreign Trade Policy 2023 framework and the customs scrip mechanism. Rate schedules for the State (RoSCT) and Central (RoSCTL) components are notified item-wise.
Coverage
| Tariff area | Coverage |
|---|---|
| Chapter 61 — knitted apparel | Covered under RoSCTL |
| Chapter 62 — woven apparel | Covered under RoSCTL |
| Chapter 63 — made-up articles | Covered (specified made-ups) |
| Other textile products | Under RoDTEP instead |
Step-by-Step Claim Process
- Declare on the Shipping Bill: Select the RoSCTL declaration for eligible apparel/made-up items at the time of export.
- LEO & EGM: Obtain the Let Export Order and ensure the carrier files the Export General Manifest.
- Scrip generation: The rebate is computed on FOB value using the notified State and Central rates and any caps; a duty-credit scrip is generated in the exporter's ICEGATE ledger.
- Utilisation: Use the scrip to pay Basic Customs Duty on imports, or transfer/sell it, as it is freely transferable.
Worked Example
An apparel exporter ships garments with FOB value ₹50,00,000. Assume the combined notified RoSCTL rate (State + Central) applicable to the item is 6% (verify the exact schedule rate and cap for the HS line).
- RoSCTL rebate = 6% × ₹50,00,000 = ₹3,00,000
- Issued as a transferable duty-credit scrip in the exporter's ledger
- Usable to offset BCD on imports or sold in the market
Common Pitfalls
- Failing to select the RoSCTL declaration on the Shipping Bill for eligible garments — the rebate is lost for that shipment.
- Claiming RoDTEP on a line already covered by RoSCTL, causing a double-benefit issue.
- Applying an outdated rate schedule — State/Central rates and caps are revised periodically.
- Letting scrips lapse beyond their validity or not registering the AD Code for ledger operations.