luckpandaRebate of State and Central Taxes and Levies on Export of Garments and Made-ups (RoSCTL)
Rebate (paid as transferable scrips) of embedded state + central taxes on exported apparel and made-ups under HSN Chapters 61, 62 and 63. Only relevant if the unit exports made-ups; pure yarn/fabric weaving doesn't qualify directly.
Information, not legal advice. Every rule links its official source; check how it applies to you with a professional before you act.
Definition
Rebate (paid as transferable scrips) of embedded state + central taxes on exported apparel and made-ups under HSN Chapters 61, 62 and 63. Only relevant if the unit exports made-ups; pure yarn/fabric weaving doesn't qualify directly.
- SourceNotification No. 14/26/2010-IT (Vol-II) dated 13.03.2020 + DGFT Notification 38/2015-20 dated 14.10.2021 · Para 2 (Scope) + Schedule 4A (Rates)
dgft.gov.in
Benefit
- Type
- export incentive
- What you get
- Rebate at notified rate (~6.05% for cotton apparel) issued as transferable e-scrips — higher than RoDTEP for chapters 61–63.
- Administered by
- Directorate General of Foreign Trade (DGFT) / Ministry of Textiles
- Apply
- dgft.gov.in
Eligibility conditions
Gated on exports_apparel_made_ups — most pure weavers should look at RoDTEP under DGFT instead. Include for the demo so the engine can correctly NOT match it.
sectors=textile_weavingstates=anymsme=any
Citations
- SourceNotification No. 14/26/2010-IT (Vol-II) dated 13.03.2020 + DGFT Notification 38/2015-20 dated 14.10.2021 · Para 2 (Scope) + Schedule 4A (Rates)
dgft.gov.in