The extension is without any change in existing guidelines

The extension is without any change in existing guidelines

The extension is without any change in existing guidelines

• 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 September 30, 2026.

• The extension is without any change in existing guidelines.

• In parallel, the government has also announced continuation of the RoDTEP Scheme till September 30, a move that will benefit textile products not covered under RoSCTL.

• The combined continuation of RoSCTL for apparel and made-ups, along with RoDTEP for other textile products, ensures comprehensive support across the textile value chain. 

• These measures will strengthen export competitiveness, particularly for MSMEs, and reaffirm the government's commitment to sustaining India’s position in global textile trade while ensuring policy continuity for exporters.

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.