Export Incentive Schemes
RoSCTL Scheme
Advisory Services
Rebate of State and Central Taxes and Levies (RoSCTL)
The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is an important export incentive introduced to support India’s apparel and made-ups export sector. The scheme helps exporters recover certain embedded taxes and levies that are not refunded through other mechanisms, thereby improving export competitiveness in international markets.
For textile and garment exporters, understanding eligibility conditions, ensuring correct declarations in shipping bills, and properly managing duty credit scrips is essential to fully benefit from the scheme. Many exporters face challenges in identifying applicable rebate rates, maintaining compliance with scheme provisions, and tracking benefit realisation.
Shangrila Corporate Services Pvt Ltd provides structured advisory to help exporters assess eligibility, ensure accurate documentation, and optimise benefits available under the RoSCTL scheme while maintaining compliance with Foreign Trade Policy provisions.
Overview
What is RoSCTL Scheme?
The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is an export incentive introduced by the Government of India to support exporters in the apparel and made-ups sector.
The scheme provides rebates for embedded state and central taxes and levies that are not refunded through other mechanisms, thereby improving export competitiveness.
RoSCTL aims to ensure that exporters receive refunds for certain taxes and levies incurred during the production process which may otherwise remain unrecovered.
The scheme is implemented by the Directorate General of Foreign Trade under India's Foreign Trade Policy framework.
Suitable For
Who Should Consider RoSCTL Advisory?
RoSCTL advisory is particularly relevant for exporters operating in the textile and garment sector, especially those exporting apparel and made-ups products.
Typically Suitable For:
Garment manufacturers exporting finished goods
Textile companies exporting made-ups products
Merchant exporters dealing in apparel exports
Key Benefits
Key Benefits of RoSCTL Scheme
The RoSCTL scheme offers several advantages for eligible exporters:
01
Rebate of embedded state and central taxes and levies
02
Improved export cost competitiveness
03
Enhanced profitability for apparel exports
04
Support for growth of the textile export sector
05
Additional working capital support through duty credit scrips
These benefits help exporters maintain competitive pricing in global markets.
Process
How RoSCTL Scheme Works
The RoSCTL scheme provides rebates through duty credit scrips issued against eligible export shipments.
The process typically involves:
01
Export of eligible apparel or made-ups products
02
Filing of shipping bills with RoSCTL declaration
03
Calculation of rebate based on notified rates
04
Issuance of duty credit scrips by DGFT
05
Utilisation or transfer of scrips as permitted under policy provisions
These scrips can be used to pay customs duties or transferred as permitted under the scheme guidelines.
Common Pitfalls
Common Challenges Exporters Face
Exporters may face challenges such as:
Uncertainty regarding product eligibility under RoSCTL
Errors in shipping bill declarations
Difficulty tracking rebate entitlements
Delays in issuance or utilisation of duty credit scrips
Lack of clarity on compliance requirements under the scheme
Professional advisory helps exporters navigate procedural requirements and optimise scheme benefits.
How We Help
Our Approach to RoSCTL Advisory
Shangrila Corporate Services Pvt Ltd provides structured support to help exporters maximise benefits under the RoSCTL scheme while ensuring regulatory compliance.
Our Services Include:
Scheme Eligibility Assessment
Evaluation of product eligibility under RoSCTL.
Shipping Bill Compliance Advisory
Guidance on proper declaration and documentation for exports.
Rebate Calculation Support
Assistance in determining eligible rebate amounts.
Duty Credit Scrip Management
Support for issuance, utilisation, or transfer of RoSCTL scrips.
Regulatory Compliance Advisory
Guidance on maintaining compliance with scheme provisions.
Documentation
Documents Required to Get Started
Import Export Code (IEC)
Export invoices and shipping bills
Product HS classification
Details of export shipments
Bank Realisation Certificates (if applicable)
Maximise Your Export Incentives under RoSCTL
The RoSCTL scheme provides important financial support for apparel exporters seeking to remain competitive in global markets. Connect with our team to:
- Evaluate eligibility under the RoSCTL scheme
- Ensure accurate rebate claims
- Improve export incentive utilisation
FAQ
Frequently Asked Questions
RoSCTL is an export incentive scheme that rebates embedded state and central taxes for apparel and made-ups exports.
Exporters of eligible textile apparel and made-ups products.
Benefits are issued through duty credit scrips against eligible exports.
Transferability depends on applicable policy provisions and scheme guidelines.
It helps offset unrecovered taxes and improves export competitiveness.
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Why SCS
Why Work with
Shangrila Corporate Services Pvt Ltd
Expertise in export incentive schemes and Foreign Trade Policy
Experience in assisting exporters with DGFT regulatory compliance
Structured approach to export incentive advisory
Practical guidance for exporters navigating scheme procedures
We help exporters maximise incentives while maintaining regulatory compliance.
Get in Touch
If your business exports apparel or textile products, expert advisory can help you utilise RoSCTL incentives efficiently and strengthen export profitability.