Textiles ministry extends RoSCTL scheme till December 31

• The Ministry of Textiles has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for exports of apparel, garments and made-ups up to December 31, 2026.

• The scheme has been extended further under the prevailing guidelines.

Rebate of State and Central Taxes and Levies (RoSCTL)

• On March 7, 2019, the Union government approved Rebate of State and Central Taxes and Levies (RoSCTL) scheme to rebate all embedded state and central taxes/levies on export of apparel/garments and made-ups to enhance competitiveness of these sectors by adopting principle of zero rated exports.

• Further, textiles products not covered under the RoSCTL are covered under Remissions of Duties and Taxes on Exported Products (RoDTEP) along with other products. 

• The RoSCTL scheme is based on the principle of zero-rating of exports, ensuring remission of un-refunded taxes embedded in exported products.

• It continues to serve as a key support mechanism for the textile export sector, particularly benefiting MSME exporters, who constitute a major share of its beneficiaries.

• The extension will ensure policy continuity and predictability for exporters, while sustaining the competitiveness of India’s labour-intensive and value-added apparel and made-ups sector in an increasingly competitive global trading environment.

• During 2025-26, the scheme benefited more than 15,400 exporters across over 444 districts, with the beneficiary base comprising predominantly MSMEs.

• Its wide geographical reach underscores the scheme’s role in supporting a dispersed manufacturing ecosystem and strengthening the participation of small and medium exporters in global markets.