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RoSCTL Scheme – Rebate of State and Central Taxes and Levies (Textile Export Incentive India) – Rebate of State and Central Taxes and Levies
The RoSCTL Scheme (Rebate of State and Central Taxes and Levies) was introduced by the Government of India to refund the embedded State and Central taxes that are not recoverable through any other mechanism. This scheme replaces the earlier MEIS and RSL schemes, aligning with WTO guidelines for fair global trade practices.
Initially launched for the textile, garments, and made-ups sector, the scheme is aimed at enhancing competitiveness by ensuring that hidden taxes do not inflate export costs. The government has indicated that the scheme may be extended to additional sectors in the future.
Purpose of the RoSCTL Scheme (Benefits for Textile & Garment Exporters)
- Promote textile exports by reducing the burden of hidden levies.
- Replace non-WTO-compliant schemes such as MEIS.
- Support exporters with duty credit scrips issued via DGFT.
- Improve global competitiveness of Indian garments and made-up goods.
What Does RoSCTL Refund? (Eligible Taxes & Levies for Rebate)?
RoSCTL offers rebate on embedded State and Central Taxes/Levies that are not refunded through any existing system.
Rebate Includes:
- VAT on transportation fuel
- Mandi tax
- Electricity duty
- Stamp duty on export documents
- Taxes on fertilizers and pesticides used in cotton production
- Levies on inputs used in transport and power generation sectors
These costs indirectly add to the production and export price of garments and made-ups. RoSCTL ensures
these costs do not disadvantage Indian exporters.
Benefits to Exporters (RoSCTL Advantages for Textile & Garment Industry)
- Refunds are issued as Duty Credit Scrips similar to MEIS.
- Scrips can be used to pay import duties.
- Transferable scrips enable monetization for exporters.
- Increases profitability and reduces cost burden.
- Supports job-generating sectors like apparel and home textiles.
- Important Note:
ROSL (Rebate of State Levies) continues only for shipments with Let Export Order (LEO) dated up to 6
March 2019.
What Is Not Refunded Under RoSCTL? (Excluded Taxes & Levies)?
Certain taxes and levies are excluded from rebate:
State Taxes Not Refunded:
- Mandi Tax (in specific cases)
- VAT on fuel (depending on usage)
- Electricity duty on captive power
- Stamp duty on certain documents
- Purchases from unregistered vendors
- Coal used in production
Central Taxes Not Refunded:
- Central excise on transportation fuel
- CGST on pesticides and fertilizers
- CGST on purchases from unregistered dealers
- Compensation cess on coal for power generation
RoSCTL Rebate Rates
RoSCTL rates are notified in four schedules: – Schedule 1: Central taxes/levies rebate for apparel – Schedule 2: State taxes/levies rebate for apparel – Schedule 3: State levies for apparel made with imported fabric (duty-free) – Schedule 4: Central levies for apparel made with imported fabric Rates depend on HS code, product type, and fabric origin (domestic or imported under Special Advance Authorization).
Why Choose Kii Startup Solution for RoSCTL Support?
- Expert guidance on scrip claims and DGFT processes
- HS code classification and rebate optimization
- Compliance-focused documentation assistance
- Support for textile, garments, and made-up exporters
- Transparent, fast, and accurate claim handling
For expert assistance with RoSCTL claims and documentation, connect with Kii Startup Solution.
Most Popular Questions
A rebate scheme for textile and apparel exporters allowing refund of state/central taxes.
Textile, garment, and apparel exporters.
Through DGFT on export documentation submission.