RoSCTL Scheme
RoSCTL Scheme
The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is an export incentive introduced by the Ministry of Textiles on the export of apparel and textiles to enhance competitiveness of Indian textiles internationally.
The duty credit scrips are issued in the form E-scrip ie., electronically generated scrip for the export of apparel/garment/made-ups with effect from 01.01.2021. These duty credits will be maintained and tracked through an electronic ledger.
It is an export incentive through which transferrable credit scrips or E-scrips are given to exporters that can be used for payment of custom duties specified in the First schedule to the Customs Tariff Act, 1975 i.e, Basic Customs Duty only on imports made through customs automated system.
