§1Who it is for

  • Exporters of apparel/garments (Ch. 61, 62) and made-ups (Ch. 63) notified under the scheme

Useful if

Garment and home-textile exporters.

Do not spend time on it if

Yarn and fabric exporters (they use RoDTEP).

§2Eligibility

  1. Notified apparel, garments and made-ups only; other textile products fall under RoDTEP

§3Benefits

  • Rebate of embedded state and central taxes as transferable duty credit e-scrips

§4Norms — pattern of assistance

  1. Rates and caps as notified by Ministry of Textiles; continued unchanged during extension

§5Documents

Not published

The guideline does not list the documents. Ask the portal or bank before you apply — we do not make up lists.

§6How to apply

  1. 1

    Declare in shipping bill; scrip generated via ICEGATE

§7Pros and cons

Merits

  • Separate, usually higher rebate for labour-intensive garments
  • Scrips issued without waiting for export proceeds realisation (per reports)

Demerits

  • Short-term extensions, linked to 16th Finance Commission cycle approval
  • Only for notified garment and made-up items

→Related schemes

Need help with RoSCTL?

Eligibility check, DPR and application file — ask us on WhatsApp.

WhatsApp usServices

Our interestHelp is our paid service. You can also apply for the scheme yourself.

Sources

  1. TEXPROCIL circular: RoSCTL extended to 30.09.2026 (Ministry of Textiles notification 31.03.2026)
  2. A2Z Taxcorp: RoSCTL extended till 31 Dec 2026

Checked on 18 October 2026. For information only — confirm with the department or bank. Spotted a mistake? Report it.