SF Prep Notes

RoSCTL scheme for apparel and made-ups exports extended to 30 September 2026

The Ministry of Textiles on 1 April 2026 notified the extension of the RoSCTL scheme for apparel and made-ups exports up to 30 September 2026, with RoDTEP also continued for other textile products.

Summary

The Ministry of Textiles has extended the Rebate of State and Central Taxes and Levies (RoSCTL) scheme for exports of apparel, garments and made-ups up to 30 September 2026, or until the scheme is approved for the 16th Finance Commission cycle, whichever is earlier, without changing existing guidelines, it said on 1 April 2026. Operational since 7 March 2019, RoSCTL rebates embedded state and central taxes not covered by other schemes, based on the principle of zero-rating exports. The government has also continued the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme from 1 April to 30 September 2026 for textile products outside Chapters 61, 62 and 63.

Key facts

Scheme
Rebate of State and Central Taxes and Levies (RoSCTL)
Extended to
30 September 2026 (or 16th FC-cycle approval)
Covers
Apparel/garments and made-ups
Operational since
7 March 2019
Parallel
RoDTEP continued 1 April – 30 September 2026 for other textiles

Practice MCQs 2 questions

Q1

Up to which date has the RoSCTL scheme for apparel and made-ups exports been extended?

Show answer

Correct answer: D — 30 September 2026

The Ministry of Textiles extended RoSCTL up to 30 September 2026 or until approval for the 16th Finance Commission cycle, whichever is earlier.

Q2 Advanced

Since when has the Rebate of State and Central Taxes and Levies (RoSCTL) scheme been operational?

Show answer

Correct answer: A — 7 March 2019

The ministry said RoSCTL has been operational since 7 March 2019.

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