Government of India Extends RoSCTL Scheme for Apparel and Textile Exports Until September 2026

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Dated: 03.04.2026

Government of India Extends RoSCTL Scheme for Apparel and Textile Exports Until September 2026

The Ministry of Textiles, Government of India, has announced the extension of the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for the export of apparel, garments, and made-ups. This extension, detailed in the notification dated 31st March 2026, ensures the continuation of the scheme until 30th September 2026 or until the approval of the scheme for the 16th Finance Commission cycle by the competent authority, whichever is earlier. The extension comes without any changes to the existing guidelines of the scheme.

Key Highlights of the Notification:

1. Continuation of RoSCTL Scheme

The RoSCTL Scheme, which was initially implemented during the 15th Finance Commission period, has been extended to provide uninterrupted support to exporters of apparel, garments, and made-ups. This extension is in line with the instructions issued by the Department of Expenditure, Ministry of Finance, through its Office Memorandum dated 23rd March 2026.

2. Scope and Structure

The extended scheme will retain the same scope, structure, nature, coverage, cost norms, and other terms and conditions as were applicable during the 15th Finance Commission period. This ensures consistency and stability for exporters who rely on the scheme for rebates on state and central taxes and levies.

3. Mechanism for Rebate

The rebate under the RoSCTL Scheme will continue to be provided through duty credit scrips or e-scrips, as applicable. These scrips will be issued without requiring the realization of export proceeds, making the process more streamlined and efficient for exporters. The duty credit scrips will be maintained in an electronic ledger within the Customs system, ensuring end-to-end digitization for transparency and ease of use.

4. Expenditure Monitoring

To ensure that the expenditure under the scheme does not exceed the allocated budget, a committee will review the expenditure and liabilities on a quarterly basis. This committee will be headed by the Department of Expenditure (DoE) and will include representatives from the Department of Revenue (DoR), Department of Commerce (DoC), and Ministry of Textiles (MoT). Necessary measures will be taken to keep the expenditure within the prescribed allocation.

5. Adjustments to Rates and Caps

The government reserves the right to adjust the rates and caps under the scheme in response to changes in relevant underlying conditions. However, the eligibility criteria for the RoSCTL Scheme will remain unchanged, ensuring that the scheme continues to benefit the intended stakeholders.

6. Implementation Guidelines

The guidelines issued by the Ministry of Textiles through notification No. 12015/11/2020-TTP dated 13th August 2021 will remain effective for the continuation and implementation of the RoSCTL Scheme.

7. Effective Date

The extended RoSCTL Scheme will come into effect from 1st April 2026.

Importance of the RoSCTL Scheme

The RoSCTL Scheme plays a crucial role in promoting the export of apparel, garments, and made-ups by providing rebates on state and central taxes and levies. This helps Indian exporters remain competitive in the global market by reducing the cost burden associated with taxes and levies. The scheme also supports the growth of the textile industry, which is a significant contributor to India’s economy and employment.

Conclusion

The extension of the RoSCTL Scheme reflects the government’s commitment to supporting the textile sector and boosting exports. By maintaining the existing guidelines and ensuring efficient implementation through digitization, the scheme aims to provide seamless benefits to exporters. The quarterly review mechanism and the flexibility to adjust rates and caps further ensure that the scheme remains sustainable and effective in achieving its objectives.

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Source: Ministry of Textiles

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