The Ministry of Textiles on February 08, 2024, notified regarding the Continuation of the Scheme for Rebate of State and Central Taxes and Levies on the Export of Apparel/Garments and Made-ups (RoSCTL).
The Government has decided to continue the RoSCTL scheme for a period of 2 years beyond April 01, 2024, and up to March 31, 2026, for apparel/garments (under Chapters 61 and 62) and Made-ups (under Chapter 63) in exclusion of RoDTEP for these Chapters.
The Scheme shall be implemented by the Department of Revenue with end-to-end digitization for the issuance of transferable Duty Credit Scrip, which will be maintained in an electronic ledger in the Customs system. Duty Credit Scrip under the RoSCTL Scheme shall be issued without insisting on the realization of export proceeds.
The guidelines issued vide this Ministry’s notification No. 12015/11/2020-TTP dated August 13, 2021 would continue for continuation and implementation of the RoSCTL scheme till March 2026.
[Notification No. 12015/11/2020-TTP]
