India’s Ministry of Textiles has granted a further three-month lease of life to the Rebate of State and Central Taxes and Levies (RoSCTL) scheme for apparel and made-ups shipments.
The scheme will now run from October 1 to December 31, 2026, and the extension leaves existing rates and operating guidelines untouched.
What the scheme does
Introduced in March 2019, RoSCTL refunds those State and Central taxes and levies embedded in production costs that no other mechanism returns to exporters.
Rooted in the principle that exports should be zero-rated, it aims to keep domestic tax burdens out of the price of goods sold abroad, thereby sharpening the international competitiveness of Indian apparel and made-ups manufacturers.
Who gains
Throughout 2025–26, more than 15,400 exporters drew benefit from the scheme, spread across upwards of 444 districts. MSMEs make up the bulk of recipients.
Such breadth demonstrates how the scheme sustains a geographically scattered manufacturing base, while enabling smaller and mid-sized shippers to take a bigger part in worldwide trade.
Certainty for the trade
By prolonging the scheme, the ministry gives exporters continuity and predictability, helping to protect the edge of India’s labour-intensive, value-added apparel and made-ups industry as global trading conditions grow ever more competitive.
Image courtesy: Freepik
