THEBUSINESSBYTES
BUREAU
NEW
DELHI, SEPTEMBER 30, 2026
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
till December 31, 2026, providing policy continuity to exporters amid an
increasingly competitive global trading environment.
The extension will be
effective from October 1 to December 31, 2026, with the scheme continuing at
existing rates and under the prevailing guidelines.
Operational since
March 7, 2019, the RoSCTL scheme provides remission of eligible embedded State
and Central taxes and levies that are not refunded through other mechanisms.
The scheme is anchored in the principle of zero-rating of exports and is aimed
at ensuring that domestic tax incidences do not add to the cost of exported
products.
The move is expected
to provide greater predictability to exporters and support the global
competitiveness of India's labour-intensive apparel and made-ups sector, which
has a significant presence of micro, small and medium enterprises (MSMEs).
During 2025-26, the
scheme benefited more than 15,400 exporters spread across over 444 districts,
with MSMEs accounting for the predominant share of beneficiaries.
The wide geographical reach of the scheme highlights its role in supporting India's dispersed manufacturing ecosystem and enabling small and medium exporters to participate more effectively in global markets.
The three-month extension is also expected to provide continuity to exporters while sustaining the competitiveness of India's value-added apparel and made-ups segment as global trade conditions remain increasingly challenging.
