Sector playbook
Textiles and apparel exporters: the four things you are leaving on the table.
Apparel and made-ups exporters carry the largest scheme stack in India: RoSCTL on top of RoDTEP on top of basic drawback. Mis-classification on a 6109 vs 6110 HS code can swing your refund by 1.4 percentage points.
- Sector export value, FY 24-25
- Rs 2.97 lakh crore (FY 2024-25)
- Avg RoDTEP rate
- 2.4%
- RoSCTL stacking
- Yes (up to 8.45%)
- HS chapters covered
- 50, 51, 52, 53, 54, 55, 56, 57, 58, 59, 60, 61, 62, 63
Top 20 HS codes in this sector
Sorted by RoDTEP rate. Click through for the detailed page on each code.
| HS code | Description | RoDTEP | Drawback | GST refund |
|---|---|---|---|---|
| 630260 | Toilet linen and kitchen linen, terry towelling, of cotton | 3.00% | 1.65% | 0.5% |
| 611030 | Sweaters, pullovers, jerseys, knitted, of man-made fibres | 2.90% | 1.55% | 0.5% |
| 630231 | Bed linen, other (printed, embroidered etc), of cotton | 2.90% | 1.55% | 0.5% |
| 611020 | Sweaters, pullovers, jerseys, knitted, of cotton | 2.80% | 1.50% | 0.5% |
| 630239 | Bed linen, of other textile materials | 2.80% | 1.50% | 0.5% |
| 610990 | T-shirts, singlets, knitted, of other textile materials | 2.70% | 1.45% | 0.5% |
| 611430 | Other garments, knitted, of man-made fibres (sportswear, etc.) | 2.70% | 1.45% | 0.5% |
| 630419 | Bedspreads, other (knitted or crocheted excluded) | 2.70% | 1.45% | 0.5% |
| 610910 | T-shirts, singlets, knitted, of cotton | 2.60% | 1.40% | 0.5% |
| 611120 | Babies' garments, knitted, of cotton | 2.60% | 1.40% | 0.5% |
| 620463 | Women's trousers, breeches, shorts, woven, of synthetic fibres | 2.60% | 1.40% | 0.5% |
| 620640 | Women's blouses, shirts, woven, of man-made fibres | 2.60% | 1.40% | 0.5% |
| 620342 | Men's trousers, breeches, shorts, woven, of cotton | 2.50% | 1.35% | 0.5% |
| 620520 | Men's shirts, woven, of cotton | 2.50% | 1.35% | 0.5% |
| 521151 | Woven cotton fabric, < 85% cotton, denim | 2.40% | 1.30% | 0.5% |
| 540761 | Woven fabric of polyester filament, n.e.s., dyed | 2.40% | 1.25% | 0.5% |
| 620920 | Babies' garments, woven, of cotton | 2.40% | 1.30% | 0.5% |
| 521241 | Woven cotton fabric, n.e.s., printed, mixed with man-made fibres | 2.30% | 1.25% | 0.5% |
| 600632 | Knit fabric, synthetic, dyed | 2.30% | 1.20% | 0.5% |
| 540752 | Woven fabric of textured polyester filament, dyed | 2.20% | 1.20% | 0.5% |
Quirks of this sector that cost exporters money
- 01RoSCTL covers HS chapters 61, 62, and 63 only. Apparel exporters claim it in addition to RoDTEP.
- 02Cotton yarn (Ch 52) was removed from RoDTEP in March 2022, restored partially in Dec 2024.
- 03Knitwear and woven garments use different Drawback rate columns. Your CA must specify garment type.
- 04Value-added garments (embroidery, beadwork) qualify for premium RoSCTL rate but most exporters file at base.
- 05TUFS legacy capital subsidy claims for FY 2019-22 are still being processed under court direction.
Schemes that apply
RoDTEP
Remission of Duties and Taxes on Exported Products
0.3 to 4.3 percent of FOB value, capped at value caps per Appendix 4R
RoSCTL
Rebate of State and Central Taxes and Levies
Up to 6.05 percent (state taxes) + 2.40 percent (central taxes) for specified items
EPCG
Export Promotion Capital Goods Scheme
Customs duty saved at import (~25 to 30 percent of CG value, depending on item)
AA
Advance Authorisation Scheme
100 percent customs duty exemption on inputs
Three illustrative cases from this sector
Names redacted at customer request. Recovery numbers from FY 2024-25 audits.
Rs 15,35,300 annual recoverable
Tirupur knitwear, 47 cr turnover
RoSCTL not filed on chapter 61 bills for two quarters. Audit surfaced the gap and a parallel NIRYAT PROTSAHAN claim that had been unclaimed for 14 months.
Rs 6,80,000 from terry towel exports
Karur home textiles, 28 cr turnover
HS 630260 was being filed under generic chapter 63 instead. Sub-code precision pulled the higher RoDTEP plus RoSCTL stacking.
Rs 4,42,000 from premium RoSCTL rate
Ludhiana hosiery, 19 cr turnover
Value-added garments were being declared at base RoSCTL rate. The audit surfaced the premium rate threshold, applied against 184 affected bills.
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