RoSCTL for Textiles too Extended till 31 Dec. 2026 on the lines of RoDTEP

RoSCTL benefits for eligible exports of apparel, garments and made-ups continue up to 31 December 2026, with existing rates, caps and eligibility conditions unchanged.

· Extension: RoSCTL Scheme extended for 3 months, from 1 October 2026 to 31 December 2026.

· Coverage: Applies to exports of apparel/garments and made-ups.

· Existing Terms Continued: The Scheme will continue with the same scope, structure, coverage, cost norms and terms & conditions applicable as on 30 September 2026.

· Rates & Caps Unchanged: Existing RoSCTL rebate rates and item-wise caps will remain unchanged unless separately notified.

· Mode of Rebate: Rebate will continue through Duty Credit Scrips/e-Scrips.

· Digital System: Duty Credit Scrips will be issued through an end-to-end digitised process and maintained in an electronic Customs ledger.

· No Export-Proceeds Condition: Issuance of RoSCTL scrips will not require realisation of export proceeds.

· Expenditure Control: Scheme expenditure and liabilities will be reviewed quarterly to ensure they remain within the approved allocation.

· Review Committee: Review Committee headed by Department of Expenditure (DoE), with DoR, DoC and Ministry of Textiles as members.

· Government’s Power: Government may adjust rates and caps if relevant underlying conditions change.

· Eligibility: Existing eligibility criteria remain unchanged.

· Guidelines: Guidelines under Notification No. 12015/11/2020-TTP dated 13.08.2021 will continue.

· Effective Date: The extension is effective from 1 October 2026.

[MoT Notification F. No. 12015/12/2026-TTP(Pt.1) dated 30.09.2026]

Subject: Extension of Rebate of State and Central Taxes and Levies Scheme on Export of Apparel/ Garment and Made-ups (RoSCTL)

F. No. 12015/12/2026-TTP(Pt.1).— In continuation of this Ministry’s earlier notifications regarding the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments and Made-ups, the RoSCTL Scheme is hereby extended for a further period of 3 months with effect from October 01, 2026 to December 31, 2026.

2. This extension of the Scheme shall continue with the same scope, structure, nature, coverage, cost norms, and other terms and conditions as were applicable on 30.09.2026.

3. The rebate shall continue to be provided through the existing mechanism of duty credit scrips/e-scrip, as applicable. The prevailing rates and cap for all items as notified under the Scheme shall remain unchanged unless notified otherwise. The Scheme shall be implemented by Department of Revenue with end to end digitization for issuance of transferable Duty Credit Scrip, which will be maintained in an electronic ledger in the Customs system. Duty Credit Scrip under RoSCTL Scheme shall be issued without insisting on realization of export proceeds.

4. To ensure that the expenditure under the Scheme does not exceed the allocation amount, the expenditure and liability under the Scheme shall be reviewed on quarterly basis by a Committee headed by Department of Expenditure (DoE) and consisting of Department of Revenue (DoR), Department of Commerce (DoC) and Ministry of Textiles (MoT) and measures as necessary, shall be taken to keep the expenditure within the prescribed allocation.

5. Government reserves the right to suitably adjust the rate and caps in the light of change in relevant underlying conditions. However, eligibility criteria under RoSCTL shall remain unchanged.

6.The guidelines issued vide this Ministry’s notification No. 12015/11/2020-TTP dated 13.08.2021 would continue for continuation and implementation of the RoSCTL scheme.

This notification shall come into force with effect from 1st October, 2026.