**Executive Summary**
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 from March 31, 2026, to September 30, 2026, or until the 16th Finance Commission cycle is approved. This extension, effective from April 1, 2026, maintains the existing scheme structure and rates while introducing quarterly expenditure reviews.
**Key Points / Main Content**
**Extension and Validity**
* The RoSCTL scheme is extended from March 31, 2026, up to September 30, 2026, or until the approval of the 16th Finance Commission cycle, whichever occurs earlier.
* The extension remains subject to the guidelines and conditions applicable during the 15th Finance Commission period.
* All provisions follow the instructions issued by the Department of Expenditure, Ministry of Finance, via Office Memorandum dated March 23, 2026.
**Operational Mechanism**
* Rebates will continue to be issued via the existing duty credit scrips or e-scrip mechanism.
* The scheme features end-to-end digitization; transferable Duty Credit Scrips will be maintained in an electronic ledger within the Customs system.
* Duty Credit Scrips under this scheme will be issued without requiring the realization of export proceeds.
**Financial Oversight and Adjustments**
* A Committee led by the Department of Expenditure (DoE)—including representatives from the Department of Revenue (DoR), Department of Commerce (DoC), and Ministry of Textiles (MoT)—will conduct quarterly reviews.
* These reviews aim to ensure that expenditure and liabilities do not exceed the prescribed budget allocation.
* The government retains the right to adjust rebate rates and caps based on changing underlying conditions, though eligibility criteria remain unchanged.
**Regulatory Framework**
* Prevailing rates and caps for all notified items remain unchanged unless a new notification is issued.
* Implementation will continue to follow the guidelines established in the Ministry’s notification dated August 13, 2021.
**Impact Analysis**
**Exporters of Apparel, Garments, and Made-ups**
**Impact**
Exporters benefit from continued financial relief through the rebate of state and central taxes, improving price competitiveness. They gain from the digitized process and the removal of the requirement to realize export proceeds before receiving scrips.
**Action Required**
Exporters should continue to apply for rebates through the electronic ledger in the Customs system following the existing 2021 guidelines.
**Department of Revenue (Customs)**
**Impact**
The department is responsible for the end-to-end digital implementation and maintaining the electronic ledger for transferable Duty Credit Scrips.
**Action Required**
Ensure the Customs system is updated to process scrips for the extended period and facilitate the issuance of scrips without insisting on export proceeds realization.
**Ministry of Textiles / Department of Expenditure**
**Impact**
These bodies must ensure fiscal discipline and that the scheme's liabilities remain within the allocated budget.
**Action Required**
Participate in the mandated quarterly review committee to monitor expenditure and adjust rates or caps if underlying economic conditions change.
Key Entities Referenced
RoSCTL (Rebate of State and Central Taxes and Levies Scheme): The primary scheme providing rebates on state and central taxes and levies for the export of apparel, garments, and made-ups, now extended until September 30, 2026.
Ministry of Textiles: The nodal ministry responsible for notifying the extension and overseeing the continuation of the RoSCTL scheme.
Department of Expenditure (DoE): A department within the Ministry of Finance that provides financial instructions for the extension and chairs the committee reviewing the scheme's expenditure and liabilities.
Notification No. 12015/11/2020-TTP: The referenced policy document dated August 13, 2021, which provides the underlying guidelines for the implementation of the RoSCTL scheme.
16th Finance Commission: The constitutional cycle used to define the duration of the scheme's extension and the timeframe for its subsequent approval by competent authorities.
रजजस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99
सी.जी.-डी.एल.-अ.-01042026-271491
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CG-DL-E-01042026-271491
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ऄसाधारण
EXTRAORDINARY
भाग I—खण्ड 1
PART I—Section 1
प्राजधकार स ेप्रकाजित
PUBLISHED BY AUTHORITY
24, 1947
स.ं 96] नइ ददल्ली, बधु वार, ऄप्रलै 1, 2026/चत्रै 11, 1948
No. 96] NEW DELHI, WEDNESDAY, APRIL 1, 2026/CHAITRA 11, 1948 ss24, 1947
वस्त्र मत्रं ालय
ऄजधसचू ना
नइ ददल्ली, 31 माच,च 2026
जवषयः पररधान/गारमटें और मडे -ऄप्स के जनयातच पर राज्य और केंद्रीय करों और लजे वयों की छूट [RoSCTL) योजना
का जवस्ट्तार।
1. फा. स.ं 12015/12/2026 -टीटीपी (पाटच 1).—पररधान/गारमेंट और मेड-ऄप्स के जनयाचत पर राज्य और केंद्रीय करों
और लेजवयों की छूट (ROSCTL) योजना के संबंध म ें आस मंत्रालय की जपछली ऄजधसूचनाओं के क्रम म,ें और व्यय जवभाग,
जवत्त मंत्रालय के ददनांक 23.03.2026 के कायाचलय ज्ञापनों (ओ.एम.) म ें ददए गए जनदेिों के ऄनुसरण म,ें ROSCTL
योजना को एतद्वारा योजना के ददिा-जनदेिों म ें जबना दकसी बदलाव के, 31.03.2026 से बढाकर 30.09.2026 तक या
सक्षम प्राजधकारी द्वारा 16वें जवत्त अयोग चक्र के जलए योजना के ऄनुमोदन की जतजथ तक, जो भी पहले हो, बढाया
जाता है।
2. योजना का यह जवस्ट्तार ईसी दायरे, संरचना, प्रकृजत, कवरेज, लागत मानदंडों और ऄन्य जनयमों एव ं ितों के साथ जारी
रहेगा जो 15वें जवत्त अयोग की ऄवजध के दौरान लाग ू थे, और यह अगे व्यय जवभाग, जवत्त मंत्रालय द्वारा जारी ददनांक
23.03.2026 के कायाचलय ज्ञापन में जनधाचररत ितों के ऄधीन होगा।
3. छूट का लाभ, यथा-लागू, ड्यूटी क्रेजडट जस्ट्क्रप/इ-जस्ट्क्रप की मौजूदा व्यवस्ट्था के माध्यम स े प्रदान दकया जाना जारी रहेगा।
योजना के तहत ऄजधसजू चत सभी मदों के जलए प्रचजलत दरें और सीमा (कैप) तब तक वही रहेंगी जब तक दक ऄन्यथा
ऄजधसूजचत न दकया जाए। यह योजना राजस्ट्व जवभाग द्वारा हस्ट्तांतरणीय ड्यूटी क्रेजडट जस्ट्क्रप जारी करन े हेत ु एडं -टू-एंड
2357 GI/2026 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART I—SEC.1]
जडजजटलीकरण के साथ कायाचजन्वत की जाएगी, जजस े सीमा िुल्क (कस्ट्टम्स) प्रणाली में एक आलेक्ट्रॉजनक लेजर म ें रखा
जाएगा। RoSCTLयोजना के तहत ड्यूटी क्रेजडट जस्ट्क्रप, जनयातच अय की प्राजि (realization of export proceeds) की
ऄजनवायचता के जबना जारी की जाएगी।
4. यह सुजनजित करन े के जलए दक योजना के तहत व्यय अवंटन राजि स े ऄजधक न हो, योजना के तहत व्यय और देनदारी
की त्रैमाजसक अधार पर एक सजमजत द्वारा समीक्षा की जाएगी। आस सजमजत की ऄध्यक्षता व्यय जवभाग (DOE) द्वारा की
जाएगी और आसम ें राजस्ट्व जवभाग (DOR), वाजणज्य जवभाग (DOC) और वस्त्र मंत्रालय (MOT) के प्रजतजनजध िाजमल
होंगे। व्यय को जनधारच रत अवंटन के भीतर रखन ेके जलए अवश्यक ईपाय दकए जाएंगे।
5. सरकार संबंजधत ऄंतर्ननजहत जस्ट्थजतयों म ें बदलाव के अलोक म ें दरों और सीमाओं (कैप) को ईजचत रूप स े समायोजजत
करने का ऄजधकार सुरजक्षत रखती है। हालााँदक, ROSCTL के तहत पात्रता मानदंड ऄपररवर्नतत रहेंगे।
6. आस मंत्रालय की ऄजधसचू ना संख्या 12015/11/2020-TTP ददनाकं 13.08.2021 के माध्यम स े जारी ददिा-जनदेि
RoSCTLयोजना को जारी रखने और कायाचन्वयन के जलए प्रभावीरहेंगे।
यह ऄजधसचू ना ददनाकं ऄप्रैल 12026 से प्रभावी होगी।
ऄजखलेि कुमार, ईप महाजनदेिक
MINISTRY OF TEXTILES
NOTIFICATION
New Delhi, the 31st March, 2026
Subject: Extension of Rebate of State and Central Taxes and Levies Scheme on Export of Apparel/ Garment
and Made-ups ( RoSCTL)
1. F.No.12015/12/2026-TTP(Pt.1)—In continuation of this Ministry’s earlier notifications regarding the Rebate
of State and Central Taxes and Levies (RoSCTL) Scheme on export of apparel/garments and made-ups, and
in pursuance of instructions of the Department of Expenditure, Ministry of Finance vide O.Ms. dated
23.03.2026 , the RoSCTL Scheme is hereby extended up to 30.09.2026 from 31.03.2026 or till the date of
approval of the Scheme for the 16th Finance Commission cycle by the competent authority, whichever is
earlier, without any change in the Scheme guidelines.
2. This extension of the Scheme shall continue with the same scope, structure, nature, coverage, cost norms,
and other terms and conditions as were applicable during the 15th Finance Commission period, and shall
further be subject to the conditions stipulated in the aforesaid O.M. dated 23.03.2026 issued by the
Department of Expenditure, Ministry of Finance.
3. The rebate shall continue to be provided through the existing mechanism of duty credit scrips/e-scrip, as
applicable. The prevailing rates and cap for all items as notified under the Scheme shall remain unchanged
unless notified otherwise. The Scheme shall be implemented by Department of Revenue with end to end
digitization for issuance of transferable Duty Credit Scrip, which will be maintained in an electronic ledger in
the Customs system. Duty Credit Scrip under RoSCTL Scheme shall be issued without insisting on
realization of export proceeds.
4. To ensure that the expenditure under the Scheme does not exceed the allocation amount, the expenditure and
liability under the Scheme shall be reviewed on quarterly basis by a Committee headed by Department of
Expenditure (DoE) and consisting of Department of Revenue (DoR), Department of Commerce (DoC) and
Ministry of Textiles (MoT) and measures as necessary, shall be taken to keep the expenditure within the
prescribed allocation.
5. Government reserves the right to suitably adjust the rate and caps in the light of change in relevant
underlying conditions. However, eligibility criteria under RoSCTL shall remain unchanged.
6. The guidelines issued vide this Ministry’s notification No. 12015/11/2020-TTP dated 13.08.2021 would
continue for continuation and implementation of the RoSCTL scheme.
This notification shall come into force with effect from 1st April, 2026.
AKHILESH KUMAR, Dy Director General
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and Published by the Controller of Publications, Delhi-110054.