The RoSCTL (Remission of State Levies on Export of Garments) scheme, launched by the Ministry of Textiles in March 2019 and extended until 2024 with the support of the Apparel Export Promotion Council (AEPC), serves as an export incentive for the textile sector, addressing pandemic challenges.
It succeeds the Rebate of State Levies (RoSL) and replaces the Merchandise Exports from India Scheme (MEIS) to line with World Trade Organization (WTO) requirements. Under the Department of Revenue's administration, this program makes up for state and federal taxes paid by enterprises.
It provides duty credit scrips for a range of levies, including fuel VAT, mandi tax, and SGST at the state level and central excise duty and CGST at the federal level. The ability to use or transfer these scrips will help businesses remain competitive in the global economy.