{"id":359881,"date":"2026-04-03T17:26:32","date_gmt":"2026-04-03T11:56:32","guid":{"rendered":"https:\/\/forumias.com\/blog\/?p=359881"},"modified":"2026-04-03T17:26:32","modified_gmt":"2026-04-03T11:56:32","slug":"rebate-of-state-and-central-taxes-and-levies-rosctl-scheme-and-remission-of-duties-and-taxes-on-exported-products-rodtep-scheme","status":"publish","type":"post","link":"https:\/\/forumias.com\/blog\/rebate-of-state-and-central-taxes-and-levies-rosctl-scheme-and-remission-of-duties-and-taxes-on-exported-products-rodtep-scheme\/","title":{"rendered":"Rebate of State and Central Taxes and Levies (RoSCTL) Scheme and Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme"},"content":{"rendered":"<p><strong>News:<\/strong> The <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Ministry of Textiles<\/span><\/span> has extended the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Rebate of State and Central Taxes and Levies Scheme<\/span><\/span> (RoSCTL) for apparel exports and continued the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Remission of Duties and Taxes on Exported Products Scheme<\/span><\/span> (RoDTEP) till 30 September 2026.<\/p>\n<h2>About Rebate of State and Central Taxes and Levies (RoSCTL) Scheme<\/h2>\n<figure style=\"width: 312px\" class=\"wp-caption aligncenter\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/www.sanskritiias.com\/uploaded_files\/images\/\/Central-Taxes.jpg?resize=312%2C256&#038;ssl=1\" alt=\"Rebate of State and Central Taxes and Levies (RoSCTL) Scheme\" width=\"312\" height=\"256\" \/><figcaption class=\"wp-caption-text\">Source: GOI<\/figcaption><\/figure>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">It is a scheme <strong>to rebate all embedded State and Central taxes and levies not covered under any other scheme<\/strong> to enhance the global competitiveness of India\u2019s apparel and made-up exports.<\/span>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">It has replaced the previous \u201cRebate of State Levies (RoSL) Scheme.\u201d<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">It is <strong>operational from 7th March 2019.<\/strong><\/span><\/li>\n<li><strong>Launched by: <\/strong>It was launched by the <strong>Ministry of Textiles.<\/strong><\/li>\n<li><strong>Implementing agency:<\/strong> It\u00a0is being implemented by the <strong>Department of Revenue, Ministry of Finance.<\/strong><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Objective of the scheme:<\/strong> Its objective is <strong>to compensate for the State and Central Taxes and Levies<\/strong> <strong>in<\/strong> <strong>addition to the Duty Drawback Scheme<\/strong> on export of apparel\/ garments and Made-ups by way of rebate.<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">It is<strong> based on the principle of zero-rating of exports,<\/strong> ensuring remission of unrefunded taxes embedded in exported products.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><strong>Features<\/strong><\/span>\n<ul>\n<li><strong>Beneficiary Eligibility:<\/strong> All exporters of garments, apparel, and made-ups manufactured in India can get benefits under the RoSCTL scheme<\/li>\n<li>Those exporters whose <strong>Importer -Exporter Code (IEC)\u00a0 is in the DGFT Denied Entity List are not eligible.<\/strong><\/li>\n<li>Eligible exporters under RoSCTL <strong>cannot<\/strong> <strong>claim RoDTEP benefits.<\/strong><\/li>\n<li><strong>Mechanism:<\/strong> The rebate under the scheme shall be given to the exporter in the form of <strong>duty <\/strong><strong>credit scrips,<\/strong> which will be <strong>maintained in the electronic duty credit ledger. <\/strong>\n<ul>\n<li>The scrips shall be <strong>issued electronically<\/strong> on the <strong>Customs automated system.<\/strong><\/li>\n<\/ul>\n<\/li>\n<li><strong>Transferable:<\/strong> The scrips is used for <strong>payment of basic customs duty only<\/strong> and is <strong>transferable<\/strong> to any other person.<\/li>\n<li>The duty credit available in an e-scrip shall be transferred <strong>at a time for the entire amount<\/strong><br \/>\n<strong>in the said e-scrip to another person.<\/strong> <strong>Partial transfer is not allowed<\/strong>.<\/li>\n<li><strong>Validity of the e-scrip:<\/strong>\u00a0The period of validity of the e-scrip, of one year from its creation, shall not change on account of transfer of the e-scrip.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>About the Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme<\/h2>\n<figure style=\"width: 280px\" class=\"wp-caption aligncenter\"><img data-recalc-dims=\"1\" loading=\"lazy\" decoding=\"async\" src=\"https:\/\/i0.wp.com\/drishtiias.com\/images\/uploads\/1748590381_RoDTEP_Scheme.png?resize=280%2C283\" alt=\"RoDTEP Scheme\" width=\"280\" height=\"283\" \/><figcaption class=\"wp-caption-text\">Source: My Gov<\/figcaption><\/figure>\n<ul>\n<li><span style=\"font-weight: 400;\"><strong>Launched in:<\/strong> It was<strong> launched<\/strong> in <strong>2021<\/strong> and has been <\/span><span style=\"font-weight: 400;\"><strong>extended till September 30, 2026.<\/strong><\/span><\/li>\n<li>It replaced the Merchandise Export Incentive Scheme (MEIS).<\/li>\n<li><strong>Launched by:<\/strong> It was launched by the <strong><span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">Department of Commerce, <strong class=\"Yjhzub\" data-sfc-root=\"c\" data-sfc-cb=\"\" data-processed=\"true\"><span data-sfc-root=\"c\" data-wiz-uids=\"NzMz1b_i\" data-sfc-cb=\"\" data-processed=\"true\">Ministry of Commerce and Industry.<\/span><\/strong><\/span><\/span><\/strong><\/li>\n<li><strong>Implementing agency:\u00a0 <\/strong>It\u00a0is being implemented by the <strong>Department of Revenue, Ministry of Finance<\/strong>.<\/li>\n<li><strong>Objective:<\/strong> It is to provide refunds on taxes, duties, and levies incurred by exporters during manufacturing and distribution.<\/li>\n<li><strong>Features:<\/strong>\n<ul>\n<li><strong>Beneficiary eligibility:<\/strong> Both <strong data-start=\"5\" data-end=\"31\">manufacturer <\/strong>and <strong data-start=\"36\" data-end=\"68\">merchant exporters (traders)<\/strong> are eligible to avail benefits under the <span class=\"hover:entity-accent entity-underline inline cursor-pointer align-baseline\"><span class=\"whitespace-normal\">RoDTEP scheme<\/span><\/span>.<\/li>\n<li><strong>Special Economic Zone Units are also eligible<\/strong> to claim the benefits under this Scheme.<\/li>\n<li><strong>Coverage:<\/strong> It covers all sectors, with priority given to labour-intensive sectors.<\/li>\n<li>It is also <strong>applicable to goods exported through courier<\/strong> via e-commerce platforms.<\/li>\n<li><strong>Mechanism:<\/strong> The refund will be provided as <strong>transferable electronic scrips<\/strong>, and these duty credits will be <strong>recorded and monitored through an electronic ledger<\/strong>.<\/li>\n<li>Its benefit <strong data-start=\"611\" data-end=\"668\">cannot be claimed for services exported outside India<\/strong>.<\/li>\n<li><strong>Re-exported products are not eligible u<\/strong>nder the scheme.<\/li>\n<li><span style=\"font-weight: 400;\"><strong>Refund range:<\/strong> Refunds under the scheme <strong>range from 0.3 per cent to 3.9 per cent.\u00a0<\/strong><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>News: The Ministry of Textiles has extended the Rebate of State and Central Taxes and Levies Scheme (RoSCTL) for apparel exports and continued the Remission of Duties and Taxes on Exported Products Scheme (RoDTEP) till 30 September 2026. About Rebate of State and Central Taxes and Levies (RoSCTL) Scheme It is a scheme to rebate&hellip; <a class=\"more-link\" href=\"https:\/\/forumias.com\/blog\/rebate-of-state-and-central-taxes-and-levies-rosctl-scheme-and-remission-of-duties-and-taxes-on-exported-products-rodtep-scheme\/\">Continue reading <span class=\"screen-reader-text\">Rebate of State and Central Taxes and Levies (RoSCTL) Scheme and Remission of Duties and Taxes on Exported Products (RoDTEP) Scheme<\/span><\/a><\/p>\n","protected":false},"author":10366,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jetpack_post_was_ever_published":false,"footnotes":""},"categories":[1566,3127,956,12039],"tags":[11872,3590],"class_list":["post-359881","post","type-post","status-publish","format-standard","hentry","category-daily-factly-articles","category-economy","category-schemes-and-programs","category-knolls","tag-9pm-daily-factly","tag-pib","entry"],"jetpack_featured_media_url":"","views":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/359881","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/users\/10366"}],"replies":[{"embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/comments?post=359881"}],"version-history":[{"count":0,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/posts\/359881\/revisions"}],"wp:attachment":[{"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/media?parent=359881"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/categories?post=359881"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/forumias.com\/blog\/wp-json\/wp\/v2\/tags?post=359881"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}