RoSCTL Scheme Extended to 31 December 2026 for Apparel, Garment and Made-Up Exports

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. The extension, notified vide F. No. 12015/12/2026-TTP(Pt.1), dated 30 September 2026, continues the scheme for a further three months — from 1 October 2026 to 31 December 2026 — on the terms applicable as on 30 September 2026.

For garment and made-up exporters, this means the single largest export-incentive scheme for the sector continues uninterrupted through the festive and holiday shipping quarter.

What Happened

RoSCTL has been extended with no change to its rates, structure or coverage: the terms applicable on 30 September 2026 continue through to 31 December 2026. The rebate continues to be granted as transferable duty-credit scrips (e-scrips), maintained in an electronic ledger in the Customs system, and — importantly — issued without requiring realisation of export proceeds as a precondition for scrip issuance.

The extension covers the two product groups the scheme has always served: apparel and garments (broadly Chapters 61 and 62 of the Customs Tariff) and made-up textile articles (Chapter 63).

Why / Background

RoSCTL was introduced to rebate the embedded state and central taxes and levies that are not refunded through other mechanisms such as GST input-tax credit or duty drawback — for example, taxes on fuel used in transportation, electricity duty, mandi tax, and stamp duty on export documents. Because these embedded levies would otherwise make Indian garments less competitive abroad, RoSCTL "zero-rates" them for apparel and made-ups, which sit outside the RoDTEP scheme that covers most other sectors.

Successive short extensions have kept the scheme alive while the government finalises its longer-term design. The latest three-month extension provides continuity and certainty for exporters planning shipments into the peak Q3 (October–December) demand window for Western retail.

Who Benefits

• Apparel and garment exporters (knitted and woven, Chapters 61 and 62).
• Made-up exporters — home textiles, bed and bath linen, and similar articles under Chapter 63.
• Exporters pricing festive-season and spring orders, who can continue to factor the RoSCTL rebate into their costings with confidence through December 2026.

What Garment and Made-Up Exporters Should Do Now

• Confirm your product's eligibility and rate under the RoSCTL schedule for your specific tariff lines before quoting new orders.
• Keep claiming on the shipping bill. Ensure the RoSCTL (and, where applicable, drawback) claim is correctly flagged on each shipping bill so e-scrips are generated in the Customs ledger.
• Plan scrip utilisation or sale. RoSCTL e-scrips are transferable — decide whether to use them against your own import duties or sell them, and track their validity.
• Price with continuity in mind. Build the rebate into quotations for shipments up to 31 December 2026, but avoid assuming the same terms automatically continue into 2027 until a further extension or replacement is notified.
• Reconcile against RoDTEP. Remember apparel/made-ups are covered by RoSCTL, not RoDTEP — make sure your claims are routed under the correct scheme to avoid rejection.

The Bigger Picture

Textiles and apparel are a cornerstone of India's labour-intensive export base, and RoSCTL is central to keeping Indian garments price-competitive against Bangladesh, Vietnam and other suppliers. The rolling short-term extensions give exporters near-term certainty but leave a longer-term question mark: exporters negotiating 2027 delivery contracts should watch closely for either a further extension or a successor scheme, and build some flexibility into forward pricing.

Frequently Asked Questions

What does RoSCTL rebate? It rebates embedded state and central taxes and levies on apparel and made-up exports that are not refunded through GST credit or duty drawback — such as taxes on transport fuel, electricity duty and stamp duty.

Until when is the scheme now available? Through 31 December 2026, on the terms applicable as on 30 September 2026.

Do I need to realise export proceeds before getting the scrip? No. The rebate is issued as transferable e-scrips in the Customs electronic ledger without requiring prior realisation of export proceeds. Normal FEMA realisation obligations still apply separately to the export itself.

Does RoSCTL overlap with RoDTEP? No. Apparel and made-ups are covered by RoSCTL; most other sectors are covered by RoDTEP. Claim under the correct scheme for your product.

Conclusion

Garment and made-up exporters have continuity on their most important incentive through the peak quarter. Confirm your line-item rates, keep claims correctly flagged on shipping bills, manage your e-scrips, and keep an eye on what happens after 31 December 2026 when pricing 2027 orders.

This article is for general guidance only. Verify the scheme terms, rates and extension details against the official order of the Ministry of Textiles (F. No. 12015/12/2026-TTP(Pt.1)) before acting.