Export Incentive Schemes

RoSCTL
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.

Key Service Highlights
  • Rebate of embedded state and central taxes and levies
  • Improved export cost competitiveness
  • Enhanced profitability for apparel exports
  • Support for growth of the textile export sector
  • Additional working capital support through duty credit scrips
Advisory Note

Structured advisory helps evaluate eligibility, prepare accurate documentation, and reduce execution risk while pursuing available trade policy benefits.

Suitable For

Who Should Consider RoSCTL?

This advisory is most relevant for businesses that need eligibility clarity, documentation accuracy, and practical support through the scheme lifecycle.

Apparel exporters

Garment manufacturers exporting finished goods

Textile companies exporting made-ups products

Merchant exporters dealing in apparel exports

Key Benefits

Key Benefits of RoSCTL

Structured implementation can help improve cost efficiency, reduce procedural risk, and support better trade outcomes.

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

Process

How RoSCTL Works

A practical workflow for evaluating eligibility, preparing documentation, submitting applications, and managing follow-through.

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

Common Pitfalls

Common Challenges Businesses Face

These issues often lead to delays, missed benefits, documentation gaps, or unnecessary compliance exposure.

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.

Our Services

Our Approach to RoSCTL

End-to-end advisory support focused on eligibility, documentation, filing, compliance, and benefit optimisation.

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

Share these documents with our team so we can assess eligibility and begin structuring the advisory process.

Import Export Code (IEC)

Export invoices and shipping bills

Product HS classification

Details of export shipments

Bank Realisation Certificates (if applicable)

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.
Why SCS

Why Work with Shangrila Corporate Services

We help exporters maximise incentives while maintaining regulatory compliance.

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

Get Expert Advisory

Maximise Your Export Incentives under RoSCTL

Evaluate eligibility under the RoSCTL scheme Ensure accurate rebate claims Improve export incentive utilisation

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