RoSCTL (Rebate of State and Central Taxes and Levies) is an export benefit scheme for eligible apparel and made-up textile products in India. It provides a rebate for certain embedded state and central taxes and levies that are not refunded through other existing mechanisms.
The benefit is issued through transferable duty credit scrips, which can generally be used to pay eligible customs duties. The scheme is designed to make Indian textile exports more competitive by reducing the tax and levy burden included in exported products.
How It Works:
- Exporters ship eligible textile products.
- RoSCTL details are declared in the shipping bill.
- Customs processes the export claim.
- Eligible rebate is issued as a duty credit script.
- Exporter uses or transfers the script.
Benefits:
- Reduces the tax burden on eligible exports
- Improves price competitiveness
- Provides transferable duty credit
- Supports India's textile exporters
Example:
An Indian garment exporter ships eligible apparel worth ₹10 lakh and claims RoSCTL. The exporter receives the applicable rebate as a transferable duty credit script.