ROSCTL (Rebate of State and Central Taxes and Levies)

DGFT scheme specific to apparel and made-up textile exports. Reimburses embedded state and central taxes not covered under RoDTEP.

Definition

ROSCTL — Rebate of State and Central Taxes and Levies — is a DGFT scheme that reimburses Indian exporters of apparel and made-up textile products for embedded state and central taxes that aren't rebated under other mechanisms (fuel duty, mandi tax, electricity duty, stamp duty). It's a sector-specific scheme parallel to RoDTEP.

Eligibility

• Only for apparel (Chapter 61 and 62 of ITC-HS) and made-ups (Chapter 63)
• Not for raw textiles, fabrics, or yarns — those may qualify under RoDTEP
• Requires standard export documentation (shipping bill, eBRC)

How it works

• Rates specified per HS code, typically 2-6% of FOB value
• Issued as transferable e-scrip on DGFT portal
• Can be used to offset customs duty on future imports or sold in the open market

ROSCTL vs RoDTEP

Textile exports historically had a maze of overlapping schemes (MEIS, ROSL, ROSCTL, RoDTEP). Current status:

• Apparel + made-ups (Chapter 61, 62, 63): eligible for ROSCTL (not RoDTEP)
• All other exports: eligible for RoDTEP where applicable

Don't try to claim both — DGFT will reject.

For Indian FBA exporters

If you export apparel, home textiles, or similar made-ups via FBA, ROSCTL is your scheme, not RoDTEP. The mechanics are near-identical (shipping bill + eBRC → e-scrip). The rate is different and the eligibility check happens per HS code.

If you sell non-textile products, this doesn't apply — see RoDTEP instead.

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