SubsidyMinistry of TextilesVerified 19 May 2026

Rebate of State and Central Taxes and Levies — Garments

The Rebate of State and Central Taxes and Levies (RoSCTL) is an export incentive for Indian garments, refunding un-refunded taxes to enhance competitiveness. Exporters receive benefits as transferable Duty Credit Scrips.

Maximum amount
—
Processing time
1–4 weeks
Application window
Open year-round

Check if your startup qualifies for Rebate of State and Central Taxes and Levies — Garments

Answer a few questions about your company and get a free, personalised eligibility report across all active government schemes — including RoSCTL.

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Eligibility criteria

Company type
Private Limited, LLP, One Person Company, Proprietorship, Partnership Firm
Stage
Early Stage (Revenue < ₹1Cr), Growth Stage (₹1Cr–₹25Cr), Scaling (₹25Cr+)
States
All India (nationwide)
Sectors
textile

Documents required

1
Importer-Exporter Code (IEC)
Your primary international business identifier registered with the DGFT. Mandatory for RoSCTL applications.
Tip: Ensure your IEC is active and registered with the DGFT.
2
Shipping Bill Copy
Must contain the explicit, item-level intent declaration for RoSCTL. Mandatory for application.
Tip: Make sure your shipping bill details are clear and accurately declare the intent for RoSCTL benefits.
3
Export Invoice & Packing List
Detailing goods under HSN Chapters 61, 62, or 63. Required to validate export transaction.
Tip: Ensure the invoice specifies each item's details as recognized under the eligible HSN chapters.
4
Registration Cum Membership Certificate (RCMC)
Issued by a valid export council like the Apparel Export Promotion Council (AEPC). Mandatory document.
Tip: Maintain updated registration with an export promotion council like AEPC.
5
DGFT Digital Signature Certificate (DSC)
Required to authenticate and sign online applications digitally. Mandatory for electronic processing.
Tip: Ensure your DSC is valid and registered with DGFT for seamless application signing.
6
Electronic Bank Realization Certificate (e-BRC)
Used to verify receipt of foreign currency payment from the buyer. Conditional, if applicable.
Tip: Keep electronic records accessible and ensure bank details are accurate for verification.
7
Telegraphic Release Advice (TRA)
Necessary if you wish to use or redeem your generated scrips at a Non-EDI customs port. Conditional document.
Tip: Confirm if your customs port requires this advice and prepare as necessary.

How to apply for RoSCTL

1
During export filing, explicitly select the RoSCTL scheme codes at the item level within your Shipping Bill via the ICEGATE Portal.Open portal
2
Visit the DGFT Services Portal and authenticate using your IEC and digital signature.Open portal
3
Complete the online ANF 4R application form inside the DGFT layout.Open portal
4
Select your specific customs Port of Registration and group your eligible shipping bills.
5
Electronically sign and process the application to generate your provisional digital certificate.

Frequently asked questions

Who is eligible for RoSCTL?

RoSCTL is available to Private Limited, LLP, One Person Company, Proprietorship, Partnership Firm companies at the Early Stage (Revenue < ₹1Cr), Growth Stage (₹1Cr–₹25Cr), Scaling (₹25Cr+) stage, across all Indian states (nationwide).

How much funding does RoSCTL provide?

RoSCTL provides up to —.

How long does RoSCTL approval take?

The typical processing time from submission to disbursement is 1–4 weeks.

Is RoSCTL currently accepting applications?

Yes, RoSCTL is currently active and accepting applications. Application window: Open year-round.

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Information is based on publicly available scheme guidelines. Last verified 19 May 2026. Always verify with official sources before applying.