India extends RoSCTL scheme for apparel exports to Dec 31
Oct 06, 2026
India has extended the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme for apparel, garments and made-ups exports by three months, keeping the support in place from October 1 to December 31, 2026.
The continuation is at the existing rates and under the current guidelines, maintaining near-term policy clarity for exporters, apparel manufacturers and sourcing teams dealing with Indian garment and made-ups supply chains, the Ministry of Textiles said in a press release.
The scheme, operational since March 7, 2019, reimburses eligible embedded state and central taxes and levies that are not refunded through other mechanisms. The ministry linked the measure to the zero-rating of exports, under which domestic tax costs are not meant to be loaded onto exported products.
During 2025-26, the RoSCTL Scheme supported more than 15,400 exporters across over 444 districts. The beneficiary base was predominantly made up of micro, small and medium enterprises (MSMEs), reflecting the scheme's relevance for smaller exporters in India's apparel and made-ups manufacturing network.
The ministry said the extension is aimed at preserving continuity and predictability for exporters while supporting the competitiveness of India's labour-intensive and value-added apparel and made-ups sector in global trade.
