{"id":20021,"date":"2026-09-21T11:54:25","date_gmt":"2026-09-21T06:24:25","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=20021"},"modified":"2026-09-21T13:08:41","modified_gmt":"2026-09-21T07:38:41","slug":"rosctl-upsc","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/rosctl-upsc\/","title":{"rendered":"Rebate of State and Central Taxes and Levies (RoSCTL) Scheme"},"content":{"rendered":"<h2><b>Rebate of State and Central Taxes and Levies (RoSCTL) Scheme Latest News<\/b><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The government may extend the tenure of the Rebate of State and Central Taxes and Levies (RoSCTL) scheme, an export-boosting incentive for the textile sector, beyond September 30, an official aware of the matter said recently.<\/span><\/p>\n<h2><b>About Rebate of State and Central Taxes and Levies (RoSCTL) Scheme<\/b><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is a significant <\/span><b>export incentive framework<\/b><span style=\"font-weight: 400;\"> introduced by the <\/span><b>Ministry of Textiles<\/b><span style=\"font-weight: 400;\"> in March <\/span><b>2019<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"text-align: justify;\"><b>Objective<\/b><span style=\"font-weight: 400;\">: To<\/span><b> compensate for the State and Central Taxes and Levies in addition to the Duty Drawback Scheme on export of apparel\/garments and Made-ups by way of rebate.<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It aims to <\/span><b>reimburse all embedded State and Central Taxes\/Levies for exports of manufactured goods and garments.<\/b><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These taxes are incurred during the production of garments and made-ups before export.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It has been established as a<\/span><b> successor <\/b><span style=\"font-weight: 400;\">for the old <\/span><b>\u201cRebate of State Levies (RoSL) Scheme.<\/b><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The <\/span><b>difference <\/b><span style=\"font-weight: 400;\">between the RoSL &amp; RoSCTL Schemes is that under the <\/span><b>RoSL Scheme<\/b><span style=\"font-weight: 400;\">, there was <\/span><b>no benefit on the central tax and levie<\/b><span style=\"font-weight: 400;\">s.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">But in the <\/span><b>RoSCTL scheme<\/b><span style=\"font-weight: 400;\">, the exporter will <\/span><b>get a rebate of both State and Central tax and Levies.<\/b><\/li>\n<\/ul>\n<h2><b>Why is <\/b><b>Rebate of State and Central Taxes and Levies (RoSCTL) Scheme <\/b><b><\/b><b>Important?<\/b><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><b>Many taxes<\/b><span style=\"font-weight: 400;\"> (like electricity duty, mandi tax, fuel tax, etc.) <\/span><b>get embedded in production costs.\u00a0<\/b><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">These <\/span><b>cannot be claimed <\/b><span style=\"font-weight: 400;\">through GST or duty drawback.\u00a0\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><b>RoSCTL refunds these leftover taxes,<\/b> <b>reducing production cost<\/b><span style=\"font-weight: 400;\"> and <\/span><b>increasing competitiveness.\u00a0<\/b><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It is<\/span><b> based on an internationally acceptable principle<\/b><span style=\"font-weight: 400;\"> that<\/span><b> taxes and duties should not be exported<\/b><span style=\"font-weight: 400;\">, to enable a level playing field in the international market for exports.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">Hence, <\/span><b>not only indirect taxes on inputs <\/b><span style=\"font-weight: 400;\">are to be rebated or reimbursed, but also <\/span><b>other un-refunded State &amp; Central taxes and levies<\/b><span style=\"font-weight: 400;\"> are to be <\/span><b>rebated<\/b><span style=\"font-weight: 400;\">.\u00a0<\/span><\/li>\n<\/ul>\n<h2><b>Rebate of State and Central Taxes and Levies (RoSCTL) Scheme <\/b><b>Features<\/b><\/h2>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">It <\/span><b>provides transferable and sellable duty credit scrips to exporters<\/b><span style=\"font-weight: 400;\"> based on the Free on-board (FOB) value of their exports.\u00a0<\/span><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The scrips shall be<\/span><b> issued electronically on the Customs system.<\/b><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The<\/span> <span style=\"font-weight: 400;\">duty credit scrips shall be <\/span><b>used for payment of <a href=\"https:\/\/vajiramandravi.com\/current-affairs\/basic-customs-duty-bcd\/\" target=\"_blank\">Basic Customs Duty<\/a><\/b><span style=\"font-weight: 400;\"> on the import of goods. These scrips shall be<\/span><b> freely transferable.<\/b><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-weight: 400;\">The duty credit available in an e-scrip<\/span><b> shall be transferred at a time for the entire amount in the said e-scrip<\/b><span style=\"font-weight: 400;\"> to another person, and <\/span><b>transfer of the duty credit in part<\/b><span style=\"font-weight: 400;\"> shall <\/span><b>not be permitted.<\/b><\/li>\n<li style=\"text-align: justify;\"><b>Validity of e-scrip<\/b><span style=\"font-weight: 400;\">: The period of validity of the e-scrip, of <\/span><b>one year<\/b> <b>from its creation,<\/b><span style=\"font-weight: 400;\"> shall not change on account of transfer of the e-scrip.<\/span><\/li>\n<li style=\"text-align: justify;\"><b>Eligibility<\/b><span style=\"font-weight: 400;\">: All <\/span><b>exporters of garments\/apparel and made-ups manufactured in India<\/b><span style=\"font-weight: 400;\"> are eligible to take benefit under this scheme, except entities\/IECs under the Denied Entity List of the Directorate General of Foreign Trade (DGFT).<\/span><\/li>\n<li style=\"text-align: justify;\"><b>Implementing agency<\/b><span style=\"font-weight: 400;\">: It is implemented by the <\/span><b>Department of Revenue, Ministry of Finance.<\/b><\/li>\n<\/ul>\n<p><b>News: <\/b><a href=\"https:\/\/www.business-standard.com\/economy\/news\/govt-weighs-extending-textile-export-incentive-rosctl-beyond-sep-30-126092000638_1.html\" target=\"_blank\" rel=\"nofollow noopener\"><b>BS<\/b><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is a significant export incentive framework introduced by the Ministry of Textiles in March 2019.<\/p>\n","protected":false},"author":5,"featured_media":96186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[10392],"class_list":["post-20021","post","type-post","status-publish","format-standard","has-post-thumbnail","category-upsc-prelims-current-affairs","tag-rebate-of-state-and-central-taxes-and-levies-rosctl-scheme","no-featured-image-padding"],"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/20021","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=20021"}],"version-history":[{"count":3,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/20021\/revisions"}],"predecessor-version":[{"id":125465,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/20021\/revisions\/125465"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media\/96186"}],"wp:attachment":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/media?parent=20021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=20021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=20021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}