India has extended the Rebate of State and Central Taxes and Levies (RoSCTL) scheme for apparel, garments and made-ups exports by three months, keeping the support in place from October 1 to December 31, 2026, the Ministry of Textiles said in a press release.
Continuity at existing rates
The scheme will continue at the existing rates and under the current guidelines, giving exporters and sourcing teams near-term pricing certainty for the October–December quarter. Operational since March 7, 2019, RoSCTL reimburses eligible embedded state and central taxes and levies that are not refunded through any other mechanism. The ministry linked the measure to the zero-rating of exports — the principle that domestic tax costs should not be loaded onto exported products.
MSMEs form the core beneficiary base
During 2025-26, the RoSCTL scheme supported more than 15,400 exporters across over 444 districts, with micro, small and medium enterprises making up the bulk of the beneficiaries. That footprint underlines the scheme's relevance for smaller exporters in India's dispersed apparel and made-ups manufacturing clusters.
The ministry said the extension is aimed at preserving continuity and predictability for exporters while supporting the competitiveness of India's labour-intensive and value-added apparel and made-ups sector in global trade.
Sources:
Fibre2Fashion: India extends RoSCTL scheme for apparel exports to Dec 31
Continuity at existing rates
The scheme will continue at the existing rates and under the current guidelines, giving exporters and sourcing teams near-term pricing certainty for the October–December quarter. Operational since March 7, 2019, RoSCTL reimburses eligible embedded state and central taxes and levies that are not refunded through any other mechanism. The ministry linked the measure to the zero-rating of exports — the principle that domestic tax costs should not be loaded onto exported products.
MSMEs form the core beneficiary base
During 2025-26, the RoSCTL scheme supported more than 15,400 exporters across over 444 districts, with micro, small and medium enterprises making up the bulk of the beneficiaries. That footprint underlines the scheme's relevance for smaller exporters in India's dispersed apparel and made-ups manufacturing clusters.
The ministry said the extension is aimed at preserving continuity and predictability for exporters while supporting the competitiveness of India's labour-intensive and value-added apparel and made-ups sector in global trade.
Sources:
Fibre2Fashion: India extends RoSCTL scheme for apparel exports to Dec 31
