The Rebate of State & Central Taxes and Levies Scheme is an export incentive in the form of transferable and sellable duty credit scrips offered on the basis of the FOB value of the export. The Ministry of Textiles notified the introduction of RoSCTL in March 2019. It was followed by the release of the RoSCTL rate list and a CBIC notification on the scheme. Due to the Covid-19 pandemic, the RoSCTL scheme has been extended till 31.03.2021.

The Rebate of State Taxes and Levies stand for – VAT on transportation fuel, Captive Power, Mandi Tax, Electricity Duty, Stamp Duty on all the Export Documents, SGST which is levied on inputs of production of cotton (raw) like fertilizers, pesticides, etc., any kind of purchases which are made from unregistered dealers, inputs which are needed for the Transport Sector, Coal which is used in the production.

The Rebate of Central Taxes and Levies stand for Central Excise Duty on Transportation Fuel, CGST included on all kinds of paid inputs like pesticides, fertilizers, etc., any kind of purchases which are made from unregistered dealers, inputs which are needed for the Transport Sector, Finally, the CGST and Compensation Cess on Coal which is used for the production of electricity.

The benefits of RoSCTL are available only to exporters of readymade garments and made-ups (bedsheets, table covers, etc). The scheme aims to help them cut high logistics and other costs and enable them to compete globally. An exporter can benefit from this scheme for all exports done after 01/04/2019. If you are a garments or made-ups exporter you can claim a rebate under the RoSCTL scheme buy filing your application in the ANF 4R form. It has to be accompanied by your digital signature and submitted to the DGFT. 

As a DGFT liaison we undertake the application of such benefit scrips to the department and make sure your file movement is smooth and hassle free. To inquire about the charges for the services related to this scheme, please contact us.