The Ministry of Textiles has announced a three-month extension of the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for exports of apparel/garments and made-ups, effective from 1 October to 31 December 2026. The extension maintains the existing rates and operates under prevailing guidelines, ensuring policy continuity and predictability for exporters.
The RoSCTL Scheme, operational since 7 March 2019, provides remission of eligible embedded State and Central taxes and levies that are not refunded through other mechanisms. Anchored in the principle of zero-rating exports, the scheme ensures that domestic tax incidences do not burden exported products, thereby strengthening the global competitiveness of India's apparel and made-ups sector.
During the 2025–26 period, the Scheme benefited more than 15,400 exporters across over 444 districts, with the beneficiary base comprising predominantly MSMEs. This wide geographical reach underscores the Scheme's role in supporting a dispersed manufacturing ecosystem and strengthening the participation of small and medium exporters in global markets.
The extension aims to sustain the competitiveness of India's labor-intensive and value-added apparel and made-ups sector in an increasingly competitive global trading environment, providing stability to exporters during this period.