The Rebate of State and Central Taxes and Levies (RoSCTL) scheme is a vital export incentive program introduced by the Government of India to promote the growth of the textile and apparel industry. The scheme offers a refund on state and central taxes and levies that are not covered under the GST regime but are still incurred during the production process. By reducing the overall production costs, RoSCTL helps Indian exporters stay competitive in the global market.
The RoSCTL scheme focuses on providing rebates for unrefunded taxes like VAT on fuel, electricity duties, mandi tax, and other state and central levies that textile and apparel exporters face. This initiative boosts the profitability of exporters by reducing their input costs through duty credit scrips.
