RoSCTL scheme for apparel, garments and made-ups extended for three months, 1 October to 31 December 2026, at existing rates

What has been decided

The Ministry of Textiles has extended the RoSCTL Scheme for exports of apparel/garments and made-ups for a further period of three months, from 1 October to 31 December 2026, according to its release of 30 September 2026. The extension is at the existing rates and under the prevailing guidelines.

What the Scheme does

As the release describes it, the Scheme provides remission of eligible embedded State and Central taxes and levies that are not refunded through other mechanisms. It rests on the principle of zero-rating of exports: such domestic tax incidences should not burden exported products.

Who has been using it

During 2025–26, the Ministry says, the Scheme benefited more than 15,400 exporters across over 444 districts, and the beneficiary base was predominantly MSMEs.

Why the extension

The Ministry says the extension will ensure policy continuity and predictability for exporters, and sustain the competitiveness of the labour-intensive apparel and made-ups sector.

What exporters should note

• Shipments of apparel/garments and made-ups in the October–December 2026 quarter continue to be covered by the Scheme on the same rates and guidelines as before; the release announces no change in either.
• The extension runs only up to 31 December 2026. The release says nothing about the position from 1 January 2027, so pricing for orders to be shipped after that date should not assume the remission.
• The release is a short announcement. It does not cite the notification or order through which the extension has been made; exporters and their customs brokers should look for that document for the operative terms.