RoSCTL for apparel and made-ups

Updated 15 Oct 2026

This guide is for exporters of garments and home textiles. It explains what the Rebate of State and Central Taxes and Levies (RoSCTL) scheme covers, how its rates work, how to claim and use the credit, and how it fits with RoDTEP and duty drawback.

What RoSCTL is

RoSCTL is run by the Ministry of Textiles. It rebates state and central taxes and levies that are built into the cost of apparel and made-ups but are not refunded under GST or any other scheme. Examples include VAT and central excise on fuel used in transport, VAT on fuel for captive power, mandi tax, electricity duty, stamp duty on export documents, and GST embedded in inputs such as raw cotton and in electricity generated from coal.

The scheme has operated since 7 March 2019, and the current version applies to exports from 1 January 2021. It was extended to 31 March 2026, then to 30 September 2026, and on 30 September 2026 the Ministry of Textiles extended it again to 31 December 2026 at existing rates and guidelines. The April 2026 extension was tied to approval of the scheme for the 16th Finance Commission cycle; watch for a decision on continuation beyond December 2026 through Ministry of Textiles notices and the Exportsmitra alerts.

What it covers

Chapter 61: knitted or crocheted apparel and clothing accessories.
Chapter 62: apparel and clothing accessories that are not knitted or crocheted.
Chapter 63: made-ups such as bed linen, table linen, curtains, blankets and other home textiles. A few headings in this chapter, such as worn clothing and rags, are outside the scheme.

Textile products outside these chapters (yarn, fabric, fibre, carpets of Chapter 57 and so on) are covered by RoDTEP instead, as are any Chapter 63 lines not in the RoSCTL schedule.

Exports by SEZ and EOU units have not been covered by RoSCTL, unlike RoDTEP. In January 2026 an export promotion council was still asking for that to change. Check the latest Ministry of Textiles notification before relying on RoSCTL for any special category.

How the rates work

Rates are notified by the Ministry of Textiles in two schedules: Schedule 1 for apparel (Chapters 61 and 62) and Schedule 2 for made-ups (Chapter 63). Each tariff line has a rate for state levies and a rate for central levies, expressed as a percentage of FOB value, and many lines carry a rupee cap per piece or per kilogram. Your benefit is the total of both components, each limited by its cap where one applies.

When the current rates were introduced in 2021, the maximum combined rate was 6.05% for apparel and 8.2% for made-ups. Actual rates vary widely by fibre and product, so always look up your exact 8-digit line in the schedule. The government can adjust rates and caps in light of budget and other changes, and the scheme's spending is reviewed every quarter.

How to claim, step by step

Be ready on ICEGATE. You need an IEC, ICEGATE registration and your AD code registered at the port. The RoSCTL credit is held in the same electronic duty credit ledger used for RoDTEP.
Classify correctly. The rate follows the 8-digit tariff item on the shipping bill. Fibre content often decides the line, so make sure your invoice and packing list describe it accurately.
Claim on the shipping bill. Your customs broker declares the RoSCTL claim for each eligible item with the declaration required under the scheme. If you do not claim at this stage, do not expect to add it later.
Wait for the scroll. After the let export order and the export general manifest, customs processes the claim and the approved amount appears as credit in your ledger.
Generate the e-scrip. On ICEGATE, combine credits into an e-scrip. It is valid for one year from generation, after which unused credit lapses.
Use or sell it. The e-scrip pays basic customs duty only. You can transfer it whole (not in part) to another IEC holder, usually through a scrip broker.

Under the 2024 and 2026 extension notifications, scrips are issued without waiting for proof that export proceeds have been realised. That does not remove the obligation: if payment is not realised within the time allowed under FEMA, the credit can be recovered.

RoSCTL, RoDTEP and drawback

Scheme	Refunds	Can you claim it on apparel and made-ups?
RoSCTL	Embedded state and central taxes and levies	Yes, for lines in Schedules 1 and 2
RoDTEP	Embedded taxes for other products	No, if the line is covered by RoSCTL
Duty drawback (AIR)	Customs duty on inputs	Yes, alongside RoSCTL

Courier exports through the customs EDI system and electronic postal exports can also claim RoSCTL, which helps small garment and home-textile sellers using e-commerce channels.

Common mistakes

Claiming RoDTEP on a RoSCTL line. Check which scheme covers each tariff line before filing.
Ignoring caps. For low-priced garments, the per-piece cap often decides the benefit, not the percentage. Build the real figure into your export quote.
Misdeclared fibre content. A cotton line and a synthetic line can carry different rates. Errors lead to recovery and penalties.
Letting e-scrips lapse. Generate them when you are ready to use or sell, and track the one-year validity.
Assuming the scheme continues. RoSCTL has run on short extensions; price contracts beyond 31 December 2026 with care.

Related on Exportsmitra

Sources

Last checked 1 October 2026. Rules change: confirm with the Ministry of Textiles notifications, your export promotion council or your customs broker before you act.

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Our guides are drafted with the help of AI and checked against official sources, but rules change often and mistakes can slip through. Please confirm with DGFT, CBIC, RBI, ECGC or your bank before you act. General information only, not legal or financial advice.