RoSCTL LICENSE
RoSCTL License – Rebate of State and Central Taxes and Levies on Exports
The RoSCTL License (Rebate of State and Central Taxes and Levies) is a vital export incentive scheme under the Government of India’s Foreign Trade Policy, designed specifically for the textile and apparel sector. It provides exporters with a rebate on various state and central taxes that are not refunded under any other mechanism, ensuring Indian textile exports remain competitive in the global market.
With the RoSCTL scheme, exporters can claim rebates for taxes paid on inputs like electricity, fuel, mandi tax, and embedded levies, which indirectly increase production costs. By receiving these rebates in the form of transferable duty credit scrips, exporters can either use them to pay customs duties or sell them in the open market for additional revenue.
What is the RoSCTL Scheme?
Launched in March 2019 by the Ministry of Textiles and the DGFT, the RoSCTL Scheme replaced the earlier Rebate of State Levies (RoSL). It applies to exports of garments and made-ups covered under Chapters 61, 62, and 63 of the ITC HS code list. The scheme is WTO-compliant and ensures Indian exporters are not at a disadvantage due to unrebated taxes.
Key Features of RoSCTL License:
Applicable only to textile and apparel sector exports.
Refunds embedded state and central taxes not covered under GST refund.
Benefits issued in duty credit scrip form, transferable in the market.
Rates of rebate are notified periodically by DGFT.
Who Can Avail RoSCTL Benefits?
The scheme is available to:
Manufacturer Exporters of garments and made-ups.
Merchant Exporters dealing in textile and apparel exports.
SMEs in Textile Sector seeking to expand global reach.
Benefits of RoSCTL License
Refund of Hidden Taxes – Covers levies like electricity duty, mandi tax, and fuel surcharge.
Transferable Duty Credit Scrips – Sell or transfer for additional income.
Improved Global Competitiveness – Lower production costs enable competitive pricing.
Exclusive to Textiles – Ensures maximum benefit for the garment sector.
Quick Monetization – Turn scrips into cash through market sales.
How RoSCTL Works
Export Eligible Textile Goods – Ensure products fall under notified HS codes.
Declare RoSCTL in Shipping Bill – Claim at the time of export filing.
Credit in DGFT Account – Duty credit scrip issued in your DGFT account.
Utilize or Sell – Pay customs duty with the scrip or transfer to another party.
Why Choose SKJ Business Solutions LLP for RoSCTL Services?
With over 45 years of expertise in foreign trade consultancy, SKJ Business Solutions LLP ensures exporters get the maximum benefit from RoSCTL without facing procedural hurdles. We offer:
Complete RoSCTL claim filing services.
Documentation preparation to avoid rejection.
Assistance in selling RoSCTL scrips at the best market value.
Strong DGFT and customs department liaison for faster approvals. We make the process smooth, transparent, and profitable for our clients.
Common Challenges in RoSCTL & Our Solutions
Incorrect HS Code Filing – We ensure correct classification for eligibility.
Claim Delays – Our follow-up ensures faster credit posting.
Scrip Monetization Issues – We connect you to genuine buyers.
Documentation Errors – Our team ensures flawless submission.
Documents Required for RoSCTL Claim
Importer Exporter Code (IEC)
GST registration certificate
Shipping bills with RoSCTL declaration
Bank Realisation Certificate (BRC)
Export invoices with product HS codes
DGFT account details
Selling & Buying RoSCTL Licenses
RoSCTL duty credit scrips are freely transferable. This means exporters who don’t need them for customs duty payments can sell them in the open market. At SKJ Business Solutions LLP, we help exporters get the best price for their RoSCTL licenses through our wide buyer network, ensuring quick and secure transactions.
Conclusion
The RoSCTL License is a powerful export incentive for India’s textile and apparel sector, providing much-needed relief from unrebated taxes and levies. With professional guidance from SKJ Business Solutions LLP, exporters can claim benefits faster, stay compliant, and maximize profitability.
Contact Us Today – Claim your RoSCTL benefits and boost your textile exports now!