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RoSCTL stands for Rebate of State and Central Taxes and Levies. It is the remission scheme for India’s apparel and made-ups exporters, administered on the policy side by the Ministry of Textiles and operated, like RoDTEP, through the customs electronic scrip ledger.
In one line: RoSCTL is the textile sector’s version of RoDTEP. Same instrument, different rate schedule, narrower product scope.

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What RoSCTL covers

RoSCTL rebates the state and central taxes and levies embedded in exported garments and made-ups that no other mechanism returns. Two rate components sit inside one scheme:
  • RoSL, State levies: VAT on fuel used in transport and generation, captive power, mandi tax, electricity duty, stamp duty on export documents, embedded SGST on inputs.
  • RoCL, Central levies: central excise on fuel, embedded CGST on inputs, and central taxes on inputs of primary producers.
Rates are notified as a percentage of FOB value, with per-unit value caps on many lines, against the tariff schedule for the covered chapters.

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Which products qualify

RoSCTL applies to exports classified in: Everything else textile-adjacent, yarn, fabric, fibre, and the rest of the export basket, falls under RoDTEP instead.
A single exporter can hold both. A garment exporter that also ships fabric will accumulate RoSCTL credits on the garments and RoDTEP credits on the fabric, in two separate scrip pools with two separate market prices.

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Why it exists separately

When MEIS was withdrawn, apparel and made-ups needed a WTO-consistent successor faster than the general scheme was ready. RoSCTL was notified for those chapters in March 2019, ahead of RoDTEP’s start in January 2021, and it was retained for its chapters rather than folded in. The result is two parallel schemes producing an identical instrument.

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RoSCTL compared with RoDTEP

Because the instrument is identical, everything on this site about validity, transfer, pricing and settlement applies to both. What differs is the rate schedule, the eligible product set, and the depth of the market.

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Market depth, and why it matters to price

RoDTEP is the broader scheme, so RoDTEP paper is the deeper and more continuously traded of the two. RoSCTL supply is concentrated in textile clusters and arrives in a more seasonal pattern. Two consequences for anyone selling:
  • The two schemes do not price at parity. Read the market per scheme rather than assuming one number covers both.
  • A thin book punishes urgency. A RoSCTL holder who leaves a sale to the last fortnight before expiry has less room than a RoDTEP holder in the same position.
On ScripX, each scheme carries its own Scrip Reference Rate and its own market snapshot. The API scheme enum is exactly RODTEP and ROSCTL; see the Schemes annexure.

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Getting the scrip, then getting paid

The path is the same as RoDTEP: claim declared on the shipping bill, export and EGM, scroll generated by customs, scrip created by the exporter in the ICEGATE ledger. From there the holder either spends it on its own imports or sells it. Apparel exporters are net exporters almost by definition, which is precisely why RoSCTL credits so often sit idle until they expire. Selling is the default outcome, not the exception. See How to sell RoDTEP scrips, which covers the RoSCTL sell flow identically.

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Frequently asked questions

No. A given export line is covered by one scheme. Chapters 61, 62 and 63 exports go to RoSCTL; the rest go to RoDTEP. An exporter with a mixed basket accumulates both, on different shipping bills.
Not intrinsically. Both pay basic customs duty rupee for rupee at face value. Market prices can differ because the two books have different depth and different supply timing. Compare the live number per scheme rather than assuming a spread.
Yes, on the same terms as RoDTEP: transfer to a party holding a valid IEC and registered on ICEGATE, permitted once, with validity unchanged by the transfer.
No. Duty credit scrips are classified under HSN 4907 and exempt under Notification 02/2017, regardless of the scheme that issued them.
One year from creation in the ledger, the same as RoDTEP. See Scrip validity and expiry.
Rate schedules and eligibility are set by notification and revised periodically. Verify anything commercially material against the Ministry of Textiles, DGFT and CBIC.