In private beta, request accessSign in

DGFT scheme

Active

Rebate of State and Central Taxes and Levies

RoSCTL applies only to apparel and made-ups exports (HS chapters 61, 62, 63). It reimburses state and central taxes embedded in the apparel value chain that RoDTEP does not capture. Apparel exporters claim RoSCTL in addition to RoDTEP.

Scheme snapshot

CodeRoSCTL
AuthorityMinistry of Textiles
RateUp to 6.05 percent (state taxes) + 2.40 percent (central taxes) for specified items
WindowAuto-claim through ICEGATE alongside shipping bill
ProcessingScrip issued in T+30 to T+45 days
Last amendedContinued through March 2026 (last extension notified Sept 2024)
Annual outlayRs 8,400 crore (FY 2024-25 outlay)

Who is eligible

  • Textiles (apparel and made-ups only)

Prerequisites

  • 01Apparel or made-up HS code (Ch 61, 62, 63)
  • 02Valid IEC
  • 03RoSCTL declaration

Common rejection reasons

  • ×Claimed on non-apparel HS code.
  • ×Embroidered or value-added garments downgraded to base rate without proper declaration.
  • ×RoDTEP and RoSCTL filed in wrong sequence.

How to apply

The application route differs by scheme. For RoSCTL, the working sequence is below.

1

Confirm the shipping bill is for HS chapter 61, 62 or 63 (apparel or made-ups).

2

Populate the RoSCTL declaration field on the shipping bill alongside the RoDTEP declaration.

3

Track scrip issuance via the DGFT portal. T+30 to T+45 typical.

4

Reconcile both RoDTEP and RoSCTL scrips against the shipping bill. Both are claimable on the same bill.

See if you qualify

Run a free audit specific to RoSCTL.

Upload your last quarter of shipping bills. We compute your specific RoSCTL entitlement and surface the gaps in your current filings.

Audit my last quarter