RoSCTL – Rebate of State and Central Taxes and Levies is a government scheme to rebate all embedded State and Central Taxes/levies meant for exports of made-up articles & garments. These rebates are issued in the form of duty credit Scripts. Exporters can use this scrip to pay tax while importing equipment, and machinery or can trade them to the other importer who is in need of the same.

This scheme has now been extended till March 31, 2024, as notified by the Ministry of Textiles for exports of apparel/garments and made-ups.

The scheme will be implemented by the Department of Revenue with end-to-end digitization for the issuance of transferrable Duty Credit Scrip, which will be maintained in an electronic ledger in the customs system.

Revised guidelines for the continuation and implementation of the RoSCTL scheme will be released shortly by the ministry.