The Ministry of Textiles, Government of India, has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme applicable to exports of apparel/garments and made-ups for a further period of three months, from October 1, 2026 to December 31, 2026.
The extension has been notified by the Ministry of Textiles vide notification dated September 30, 2026, issued under F. No. 12015/12/2026-TTP(Pt.1) dated September 30, 2026, in continuation of the Ministry’s earlier notifications relating to the RoSCTL Scheme.
RoSCTL scheme extended for another three months
As per the notification, the RoSCTL Scheme on export of apparel/garments and made-ups will continue up to December 31, 2026.
The extension will operate with the same scope, structure, nature, coverage, cost norms and other terms and conditions as were applicable on September 30, 2026.
Existing rebate mechanism to continue
The Government has clarified that the rebate under RoSCTL will continue to be provided through the existing mechanism of duty credit scrips/e-scrips, as applicable.
The prevailing rates and caps for all items notified under the Scheme will also remain unchanged unless otherwise notified.
Transferable electronic duty credit scrips to continue
The notification further provides that implementation of the Scheme will continue through the Department of Revenue, with issuance of transferable Duty Credit Scrips through the Customs system.
Such Duty Credit Scrips will be maintained in an electronic ledger in the Customs system. The notification also states that Duty Credit Scrips under the RoSCTL Scheme will be issued without insisting upon realisation of export proceeds.
Quarterly monitoring of expenditure
To ensure that expenditure under the Scheme does not exceed the allocated amount, the expenditure and liability under RoSCTL will be reviewed on a quarterly basis.
The review will be undertaken by a Committee headed by the Department of Expenditure, with participation from the Department of Revenue, Department of Commerce and Ministry of Textiles. Appropriate measures may be taken, where necessary, to keep expenditure within the prescribed allocation.
Government may adjust rates and caps, but eligibility remains unchanged
The Government has reserved the right to suitably adjust the rates and caps under RoSCTL depending upon changes in relevant underlying conditions.
However, the notification specifically provides that the eligibility criteria under the RoSCTL Scheme shall remain unchanged
The Notification can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/10/Notification-dated-30.09.2026-reg-extension-of-RoSCTL-English.pdf
