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 by another three months until December 31.
According to the ministry, the scheme has been extended from October 1 to December 31 at the existing rates and under the prevailing guidelines.
Operational since March 7, 2019, the RoSCTL Scheme reimburses exporters for eligible embedded, non-creditable State and Central taxes and levies paid on inputs that are not refunded through other mechanisms.
While RoSCTL is specifically applicable to textile exports, the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme covers all other products. Both schemes are based on the principle that taxes should not be exported and aim to ensure zero-rating of exports to improve their competitiveness.
According to the ministry, the extension will provide policy continuity and predictability for exporters and support the competitiveness of India’s labour-intensive and value-added apparel and made-ups sector amid increasing competition in global markets.
However, experts believe that the schemes deserve a longer extension.
“Such short extensions defeat the scheme’s core purpose: exporters finalise orders months before shipment and cannot factor tax refunds into their pricing without knowing whether the scheme will continue,” said Ajay Srivastava, founder of Delhi-based think tank Global Trade Research Initiative (GTRI).
During 2025-26, the scheme benefited more than 15,400 exporters across over 444 districts, with the beneficiary base comprising predominantly micro, small and medium enterprises (MSMEs).
The ministry stated that the scheme’s wide geographical reach highlights its role in supporting India’s dispersed manufacturing ecosystem and strengthening the participation of small and medium exporters in global markets.
