{"id":96129,"date":"2026-04-02T12:34:23","date_gmt":"2026-04-02T07:04:23","guid":{"rendered":"https:\/\/vajiramandravi.com\/current-affairs\/?p=96129"},"modified":"2026-04-02T12:34:23","modified_gmt":"2026-04-02T07:04:23","slug":"rebate-of-state-and-central-taxes-and-levies-scheme","status":"publish","type":"post","link":"https:\/\/vajiramandravi.com\/current-affairs\/rebate-of-state-and-central-taxes-and-levies-scheme\/","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><span style=\"font-weight: 400;\">Recently, 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 30th September 2026.<\/span><\/p>\n<h2><b>About Rebate of State and Central Taxes and Levies (RoSCTL) Scheme<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It is <\/span><b>operational from 7th March 2019.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It aims to reimburse all embedded State and Central Taxes\/Levies for exports of <\/span><b>manufactured goods and garments.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">It has been established as a successor for <\/span><b>the old \u201cRebate of State Levies (RoSL) Scheme.<\/b>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">The difference between RoSL &amp; RoSCTL Scheme is that under the RoSL Scheme, there was <\/span><b>no benefit on the central tax and Levies<\/b><span style=\"font-weight: 400;\">. But in the RoSCTL scheme, the exporter will get rebate of both State and Central tax and Levies.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Objective:<\/b><span style=\"font-weight: 400;\"> To compensate for <\/span><b>the State and Central Taxes and Levies<\/b><span style=\"font-weight: 400;\"> in addition to the Duty Drawback Scheme on export of apparel\/ garments and Made-ups by way of rebate.<\/span><\/li>\n<\/ul>\n<h2><b>Features of RoSCTL Scheme<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The rebate under the Scheme shall be in <\/span><b>the form of duty credit scrips.<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The <\/span><b>scrips shall be issued electronically<\/b><span style=\"font-weight: 400;\"> on the Customs system.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The duty credit scrips shall be <\/span><b>used for payment of Basic Customs Duty<\/b><span style=\"font-weight: 400;\"> on import of goods. These scrips shall be freely transferable.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The duty credit available in an e-scrip shall be <\/span><b>transferred at a time for the entire amount in the said e-scrip <\/b><span style=\"font-weight: 400;\">to another person and transfer of the duty credit in part shall not be permitted.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Validity of e-scrip:<\/b><span style=\"font-weight: 400;\"> The period of validity of the e-scrip, of one year from its creation, shall not change on account of transfer of the e-scrip.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Eligibility:<\/b><span style=\"font-weight: 400;\"> All exporters of <\/span><b>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=\"font-weight: 400;\" aria-level=\"1\"><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>Source: <\/b><strong><a href=\"https:\/\/www.pib.gov.in\/PressReleasePage.aspx?PRID=2247851&amp;reg=3&amp;lang=1\" target=\"_blank\" rel=\"nofollow noopener\">PIB<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rebate of State and Central Taxes and Levies (RoSCTL) Scheme aims to reimburse all embedded State and Central Taxes\/Levies for exports of manufactured goods and garments.<\/p>\n","protected":false},"author":24,"featured_media":96186,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[1],"tags":[6544],"class_list":{"0":"post-96129","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-upsc-prelims-current-affairs","8":"tag-rebate-of-state-and-central-taxes-and-levies-scheme","9":"no-featured-image-padding"},"acf":[],"_links":{"self":[{"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/96129","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/comments?post=96129"}],"version-history":[{"count":4,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/96129\/revisions"}],"predecessor-version":[{"id":96202,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/posts\/96129\/revisions\/96202"}],"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=96129"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/categories?post=96129"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vajiramandravi.com\/current-affairs\/wp-json\/wp\/v2\/tags?post=96129"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}