RoSCTL Scheme (Rebate of State and Central Taxes and Levies)
The RoSCTL Scheme is a targeted export incentive introduced by the Government of India on 7 March 2019 to enhance the global competitiveness of the textile sector, particularly apparel and made-ups. It operates on the principle of “zero-rated exports”, aiming to neutralise embedded taxes and levies that are not refunded under the GST regime. These include state taxes such as VAT on fuel, electricity duties, and mandi tax, as well as central levies like excise on fuel and c
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