Rebate of State and Central Taxes and Levies (RoSCTL)
Ministry of Textiles and DGFT scheme providing transferable duty credit scrips to rebate embedded non-creditable taxes on exported apparel and made-ups.
₹Benefits & Entitlement Breakdown
📊Budget Allocation & Beneficiary Reach
Over ₹7,000 Crore annual budgetary allocation under Ministry of Textiles export rebates
Official Budget Document ↗Covering thousands of garment exporters supporting over 1.5 Crore textile workers
As of: 2026-01-31PIB / Official Citation ↗Verified Eligibility Criteria
Must hold an active Importer-Exporter Code (IEC) and export goods classified under Chapter 61, 62 (Apparel & Clothing), or Chapter 63 (Made-ups) of the ITC-HS customs classification.
Required Documents Checklist
Verify readiness before applying for Rebate of State and Central Taxes and Levies (RoSCTL). Check off your papers or print this list before visiting your local CSC / Cyber Cafe.
Mandatory Documents(3)
Check off as readyKeep self-attested photocopies and clear digital scans (100 KB – 200 KB, PDF/JPG format) ready to avoid portal upload timeouts.
Worried About Application Rejection for Rebate of State and Central Taxes and Levies (RoSCTL)?
Over 30% of applications on official portals get delayed or rejected due to minor certificate authority mismatches or unseeded bank accounts. Our civic research desk compiles a verified 1-page Scheme Blueprint tailored to your state and profile.
- ✓Valid issuing authority rules (Tehsildar/SDM)
- ✓Aadhaar-DBT bank seeding verification
- ✓Direct official portal guide (no middlemen)
- ✓Email delivery in 1–2 hrs during desk hours
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Application Effort & Process Friction
Readiness assessment derived from official prerequisites, mandatory documentation, and submission channels.
Effort scores reflect portal accessibility, mandatory document burden, and physical verification requirements.
How to Apply
- 1
Exporters file electronic shipping bills with RoSCTL claim code on ICEGATE (Customs).
- 2
Goods exported and foreign exchange realized through banking channels (e-BRC).
- 3
Apply online on DGFT portal (dgft.gov.in) with shipping bill and e-BRC details.
- 4
DGFT issues electronic duty credit scrips in exporter's customs ledger.
- 5
Scrips utilized to pay basic customs duties or transferred/sold freely to other importers.
✅Before You Begin — Pre-Application Checklist
⚠️Common Rejection Reasons — Avoid These
Non-realization of export sale proceeds, products outside Chapters 61/62/63, or duplicate claims under RoDTEP.
Official Government Application Portal
You will be redirected to the secure official portal: www.dgft.gov.in
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Field-tested recommendations from administrative grievance circulars to avoid rejections and processing stalls.
Frequently Asked Questions (Officially Sourced)
Verified answers sourced directly from official circulars, gazettes, and portal FAQs. Never AI-invented.
Can RoSCTL duty credit scrips be sold or transferred?
Yes, the duty credit scrips issued in the customs ledger are freely transferable to other importers or can be used to pay basic customs duties.
Source: Official Scheme FAQ ↗Which product categories are covered under RoSCTL?
Apparel, garments, and made-up textiles falling under Chapters 61, 62, and 63 of the Indian Customs Tariff.
Source: Official Scheme FAQ ↗How does RoSCTL interact with RoDTEP?
Apparel and made-ups are covered specifically under RoSCTL, whereas other export sectors are covered under the broader RoDTEP scheme.
Source: Official Scheme FAQ ↗Who is eligible to apply for Rebate of State and Central Taxes and Levies (RoSCTL)?
Eligible applicants must satisfy official government criteria for Rebate of State and Central Taxes and Levies (RoSCTL). Conditions: Must hold an active Importer-Exporter Code (IEC) and export goods classified under Chapter 61, 62 (Apparel & Clothing), or Chapter 63 (Made-ups) of th.
Source: Official Scheme FAQ ↗Can I track my Rebate of State and Central Taxes and Levies (RoSCTL) application status?
Application status for Rebate of State and Central Taxes and Levies (RoSCTL) can typically be tracked through the official portal at www.dgft.gov.in using your Aadhaar number, application reference number, or registered mobile number. Alternatively, contact the scheme helpline or visit your nearest Common Service Centre (CSC).
What should I do if my Rebate of State and Central Taxes and Levies (RoSCTL) payment is delayed or rejected?
First, verify your Aadhaar-bank account seeding status on the NPCI mapper (npci.org.in). If seeding is confirmed and payment is still pending, register a complaint on the Central Public Grievance Redressal System at pgportal.gov.in. You may also file an RTI application at rtionline.gov.in to obtain official rejection reasons within 30 days.
Is there an income tax implication for receiving Rebate of State and Central Taxes and Levies (RoSCTL) benefits?
Agricultural income and certain welfare subsidies may be exempt from income tax under Section 10 of the Income Tax Act, 1961. Tax treatment varies by scheme type and beneficiary income level. Consult a certified tax practitioner or visit incometax.gov.in for scheme-specific tax guidance.
Common Rejection Reasons & Warnings
Non-realization of export sale proceeds, products outside Chapters 61/62/63, or duplicate claims under RoDTEP.
Editorial Verification & Change Log
| Date | Field | Description / Update | Source Citation |
|---|---|---|---|
| 2026-10-18 | scheme_type | cs | Official Source ↗ |
| 2026-09-21 | initial_verification | Baseline verification of RoSCTL up to 6.05% duty credit rebate, transferable scrip rules, and Chapter 61/62/63 textile product coverage. | Official Source ↗ |
⚖Compare with Similar Schemes
Side-by-side eligibility, benefit, and effort comparison:
Application Window & Deadlines
Continuous application within one year of shipping bill export realization
🛟Grievance & RTI Channels
Scheme Intelligence
How is this calculated? ↗Verified 7d ago from .gov.in source
Requires documentation or office visit
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📅Scheme Milestone Timeline
Baseline verification of RoSCTL up to 6.05% duty credit rebate, transferable scr...
Official Source ↗Schemes You Can Stack With This
Complementary programs with non-conflicting eligibility that you can claim concurrently:
Official Helpline & Nodal Offices
Directorate General of Foreign Trade (DGFT) / Ministry of Textiles
Vanijya Bhawan, 16 Akbar Road, New Delhi, Delhi 110011
Helpline: 1800-111-550
Jurisdiction: National (All-India)Notice a Discrepancy?
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Verification Metadata
Last verified by Eligo researchers on 2026-10-12 against official government documentation.
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