An Overview

The cabinet of India approved the RoSCTL Scheme to rebate all state and central taxes for garments and made-ups by replacing the previous scheme Rebate of State Levies, which provides only rebates of state taxes. The RoSCTL Scheme came into effect from 07/03/2019.

As we know, the USA has filed a complaint against India at the World Trade Organization (WTO). The complaint is that the Indian government gives undue benefits to Indian Exporter under export subsidies like the MEIS scheme, and it is against the WTO rules. Therefore, the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is a new scheme introduced by the Ministry of Commerce. Currently, RoSCTL scheme is only valid for garments and made-ups (i.e., Chapter 61, 62 & 63). Further, this scheme would be extended to all sectors.

As per Public Notice No. 58/2015-20 Dated 29.01.2020, Merchandise Exports from India Scheme (MEIS) has also been withdrawn for Export items falling under Chapter- 61, 62 & 63, w.e.f, 07.03.2019.

What is additional ad-hoc Incentive under RoSCTL Scheme DGFT?

The Ministry of textile (MoT) has announced an additional AD-HOC Incentive of 1% on Free-On-board Value (FOB).  

The additional Adhoc Incentive is calculated by the difference between new rebate on State and central taxes and levies scheme and the old rebate on State levies (RoSL) and Merchandise Exports from India Scheme (MEIS). 

The additional incentive upto 1% is given only when the benefits received in RoSCTL is lesser than the combine benefit received in RoSL and MEIS. The Benefit is calculated on FOB value of shipping bill.

The period to claim the additional Adhoc Incentive is from 07th march 2019 to 31st December 2019.

How is the benefit given under the RoSCTL scheme?

Previously under the Rebate of State Levies (RoSL) scheme, the Rebate was directly credited into the Exporter bank account as notified by the Ministry of textiles same as Duty Drawback.

However, the benefit under the new RoSCTL scheme along with additional ad-hoc incentive is given in the form of duty credit scrips same as MEIS scrips. The RoSCTL scrips will be freely transferable in nature.

Just Like MEIS scrips, RoSCTL licenses can be used for payment of Import duties or can be sold in the open market at a premium rate.

Documents required to apply for RoSCTL Scheme

Below documents are required, to process the online application for RoSCTL scheme: 

While applying online application, the Applicant has to make separate online applications for: 

As per new Public Notice No. 58/ 2015-2020 DT. 29.01.2020, please Note the Last Date of filing of an application for Duty Scrips under RoSCTL scheme will be:  

Procedure to apply for RoSCTL scheme:

The RoSCTL Scheme came into effect on 7th March 2019. To claim the benefits application shall be done on the DGFT Portal of the shipping bills till 31st December 2021.
As per the latest advisory from the Government various changes have been done in the system to implement the RoSCTL scheme w.e.f. 1st October 2021.

Procedure to avail the benefits from DGFT

Procedure to avail the benefits from ICE Gate Portal

To avail of the benefits under the RoSCTL Scheme, the claim has to be made by the exporter in the EDI shipping bill by using specific scheme codes.

Some Important Points to note about RoSCTL scheme

How can we assist you in claiming benefits under the RoSCTL scheme?

We assist our clients in the preparation of documents in providing hassle-free services.