RoSCTL Scheme
Rebate of State and Central Taxes and Levies — DGFT EXIM
The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is a vital export incentive introduced by the Government of India to support the export of apparel and made-up articles. This scheme refunds various embedded state and central taxes and levies that are not reimbursed under any other export promotion scheme — strengthening the competitiveness of India's textile and apparel exports in global markets.
📌 Objective of the RoSCTL Scheme
The RoSCTL scheme aims to:
- Refund unclaimed state and central levies and taxes on exported textile and apparel products
- Enhance price competitiveness of Indian exports by reducing embedded cost burdens
- Boost India's textile and apparel sector, encouraging higher export volumes and market participation
📌 Eligibility for RoSCTL
Eligible for:
- Exporters of apparel and made-up articles as notified by the Directorate General of Foreign Trade (DGFT)
- Compliant with the conditions and documentation requirements prescribed under the Foreign Trade Policy
📌 Scope of the RoSCTL Scheme
The scheme covers reimbursement of multiple taxes and levies incurred during the export process, including:
State VAT on Fuel
State VAT on fuel used for transport
Central Excise Duty
Central Excise Duty on fuel
Mandi Tax
Mandi tax
Electricity Duty
Electricity duty
Other embedded central and state levies not refunded under other schemes
📌 Application Process
Exporters can claim RoSCTL benefits through the online ICEGATE portal by:
- Filing eligible shipping bills flagged with RoSCTL claim at the time of export
- Submitting export documentation and tax records as required
- Post-verification, credits are issued in the electronic RoSCTL scrip ledger, which can be used for customs duty payments or transferred
📌 Key Benefits
- ✅ Improves Export Competitiveness by reducing embedded tax costs
- ✅ Provides Liquidity Support through direct credit of duty scrips
- ✅ Encourages Export Growth in the textile and apparel sector
- ✅ WTO-Compliant, Transparent Refund Mechanism
📌 How DGFT EXIM Can Help
At DGFT EXIM, we provide expert end-to-end services for:
- Eligibility assessment and benefit calculation
- Shipping bill documentation and claim filing
- Liaising with Customs for claim processing
- Advisory on RoSCTL rates, scrip utilization, and transfer options