Tax refund
RoSCTL
Rebate of State and Central Taxes and Levies
The RoDTEP-like rebate for apparel, garments and made-ups (HS Chapters 61, 62 and 63). These items get RoSCTL instead of RoDTEP.
Extended to 30 September 2026 without change in guidelines (Ministry of Textiles; PIB, 1 Apr 2026). A further three-month extension to 31 December 2026 (notification F. No. 12015/12/2026-TTP(Pt.1) dated 30 Sep 2026) was reported, but we could not open the official text — confirm current status on texmin.nic.in.
texmin.nic.in ↗What you get
A rebate of embedded state and central taxes at the notified rates, issued as a transferable duty credit scrip on ICEGATE.
Who can use it
Exporters of apparel, garments and made-ups covered by the RoSCTL rate schedules. Other textile products (yarn, fabric and so on) use RoDTEP.
How to claim it
- Check your product and rate in the RoSCTL schedules (Ministry of Textiles / DGFT).
- Declare the RoSCTL claim in the shipping bill.
- Generate the scrip on ICEGATE after export.
Watch out for
- The scheme has been extended in short steps. Check the end date before you price a long contract on it.
- You cannot claim RoSCTL and RoDTEP on the same item.
Products it applies to
Free to exportTextiles & apparelReadymade garmentsKnitted and woven clothing for brands and retailers; the USA, UK, UAE and the EU are the big buyers.HS6109.10Exports 2025-26US$ 15.8 bn ↓1.2%
Free to exportTextiles & apparelHome textiles (bed, bath and kitchen linen)Bedsheets, towels and kitchen linen for retailers; the USA buys more than half of India's exports.HS6302Exports 2025-26US$ 2.01 bn ↓5.7%
Free to exportTextiles & apparelHandloom productsHand-woven fabrics, stoles and furnishings; buyers pay for craft, story and certified handloom origin.HS6304Exports 2025-26US$ 1.75 bn ↓8.6%
More schemes
All schemes →- Tax refundRoDTEPRemission of Duties and Taxes on Exported ProductsRefunds hidden taxes (fuel, electricity duty, mandi tax, stamp duty and the like) that are not refunded any other way, as a percentage of FOB value.Read →
- Tax refundDrawbackDuty Drawback (All Industry Rates)Returns the customs duty paid on imported inputs used in your export product, at a fixed All Industry Rate per HS heading — paid straight into your bank account.Read →
- Tax refundTMATransport and Marketing Assistance for Specified Agriculture ProductsA freight subsidy for agricultural exports. It covered exports from March 2019 to March 2022 and is not open for current shipments.Read →