{"id":24083,"date":"2025-09-18T18:32:46","date_gmt":"2025-09-18T13:02:46","guid":{"rendered":"https:\/\/blog.razorpay.in\/blog\/?p=24083"},"modified":"2025-12-17T10:53:18","modified_gmt":"2025-12-17T05:23:18","slug":"rosctl-scheme","status":"publish","type":"post","link":"https:\/\/razorpay.com\/blog\/rosctl-scheme\/","title":{"rendered":"RoSCTL Scheme: Full Form, Benefits, Eligibility &#038; Application Process"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">Are you an apparel exporter, navigating the complexities of international trade and wondering if you&#8217;re making the most of government incentives? If you&#8217;re exporting garments from India but aren&#8217;t sure if you qualify for all the available benefits, you might be leaving money on the table.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Enter the <\/span><b>RoSCTL Scheme<\/b><span style=\"font-weight: 400;\">, or the <\/span><b>Refund of State and Central Taxes &amp; Levies<\/b><span style=\"font-weight: 400;\">. This is a crucial government initiative designed specifically to support India\u2019s apparel and made-up textile exporters. It refunds the hidden, embedded taxes that aren&#8217;t covered by a standard GST refund, directly boosting your profitability and global competitiveness.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This guide will walk you through everything you need to know about the RoSCTL scheme\u2014from its full form and benefits to the eligibility criteria and the step-by-step process to claim your refund.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<h3><b>Key Takeaways<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>What is RoSCTL?<\/b><span style=\"font-weight: 400;\"> It&#8217;s a government scheme that refunds embedded State and Central taxes on exported apparel and made-up textile products.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Who is it for?<\/b><span style=\"font-weight: 400;\"> Exporters of goods falling under Chapters 61, 62, and 63 of the HSN code (primarily garments and made-ups).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Primary Benefit:<\/b><span style=\"font-weight: 400;\"> It reduces your export costs, making your products more price-competitive in the global market.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>How are benefits received?<\/b><span style=\"font-weight: 400;\"> Refunds are issued as transferable electronic scrips (e-scrips), which can be used to pay customs duties or be sold for cash.<\/span><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><b>What is the RoSCTL Scheme in India?<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The full form of RoSCTL is the <\/span><b>Refund of State and Central Taxes &amp; Levies<\/b><span style=\"font-weight: 400;\">. Launched in March 2019 by the Ministry of Textiles, it replaced the older Rebate of State Levies (RoSL) scheme. Its core purpose is to reimburse exporters for those indirect taxes and levies that are incurred during the production process but are not refunded through the GST framework.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Think of taxes like VAT on fuel for transportation, electricity duty, mandi tax, and embedded duties on raw materials. These costs add up and can inflate the final price of your export products. The RoSCTL scheme zeroes in on these specific costs to ensure Indian textile exports aren&#8217;t at a disadvantage globally.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The scheme applies to exporters of:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Garments and Apparel (Chapter 61 &amp; 62)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Made-up textile articles like bed linens, curtains, and towels (Chapter 63)<\/span><\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Did You Know?<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">The RoSCTL scheme was introduced to be compliant with the World Trade Organization (WTO) regulations. It replaced older schemes that faced objections from international trade partners, making it a more stable and sustainable incentive for Indian exporters.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><b>RoSCTL Scheme Benefits<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The scheme offers a powerful financial cushion, helping exporters streamline their operations and grow their business. Here\u2019s a breakdown of the key advantages:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Benefit<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Description<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Refund of Embedded Taxes<\/b><\/td>\n<td><span style=\"font-weight: 400;\">It refunds various state and central levies (like duty on fuel, electricity, etc.) that are not covered under GST refunds, directly lowering your production cost.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Improved Cash Flow<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Refunds are issued as tradable e-scrips. If you don&#8217;t need them for your own import duties, you can sell them to another importer, converting the benefit into liquid cash.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Competitive Global Pricing<\/b><\/td>\n<td><span style=\"font-weight: 400;\">By reducing the tax burden, the scheme helps you lower the landed cost of your goods for international buyers, making your pricing more competitive.<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Simplified Claim Process<\/b><\/td>\n<td><span style=\"font-weight: 400;\">The application and refund process is integrated with the ICEGATE and DGFT portals, making it a seamless, digital experience for exporters.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Who is Eligible for RoSCTL?<\/b><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-24084 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-182635.png\" alt=\"\" width=\"1222\" height=\"448\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-182635.png 1222w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-182635-300x110.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-182635-1024x375.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-182635-768x282.png 768w\" sizes=\"auto, (max-width: 1222px) 100vw, 1222px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">To take advantage of the RoSCTL scheme, you must meet a few specific criteria. Eligibility is straightforward:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must be an <\/span><b>exporter of garments, apparel, or made-up textile articles<\/b><span style=\"font-weight: 400;\"> with products specified under Chapters 61, 62, and 63 of the HSN\/ITC classification.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must have a valid <\/span><b><a href=\"https:\/\/razorpay.com\/import-export-code\/\">Import Export Code<\/a> (IEC)<\/b><span style=\"font-weight: 400;\"> and GST registration.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The claim must be made against a shipping bill that includes a declaration for RoSCTL benefits.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">You must <\/span><b>not have claimed benefits<\/b><span style=\"font-weight: 400;\"> under the Duty Drawback scheme for the same central and state levies.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Essentially, if you are a legitimate manufacturer-exporter or merchant-exporter dealing in Indian-made textiles and apparel, you are likely eligible.<\/span><\/p>\n<h2><b>Current RoSCTL Claim Rates<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The rebate rates under RoSCTL are calculated as a percentage of the Free on Board (FOB) value of your exports. These rates are determined by the government and are updated periodically. While the rates can vary, they generally provide a significant refund.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Here\u2019s an example of what the rates might look like:<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">Product Category<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Example RoSCTL Rate (% of FOB)<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Cotton Apparel<\/b><\/td>\n<td><span style=\"font-weight: 400;\">6.05%<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Made-up Textile Articles<\/b><\/td>\n<td><span style=\"font-weight: 400;\">8.2%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Disclaimer:<\/b><span style=\"font-weight: 400;\"> The rates mentioned above are for illustrative purposes. It is crucial to <\/span><b>always verify the latest official notifications from the Directorate General of Foreign Trade (DGFT) or the Ministry of Textiles<\/b><span style=\"font-weight: 400;\"> for the most accurate and current rates applicable to your specific products.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h2><b>Documentation and Compliance<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">A smooth claim process hinges on having the right documentation. Thankfully, the process is largely digital. Here is a checklist of the essential documents and details you&#8217;ll need:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2705 <\/span><b>Shipping Bill:<\/b><span style=\"font-weight: 400;\"> This is the primary document. Ensure it is filed with the RoSCTL declaration.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2705 <\/span><b>Valid GST Invoice<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2705 <\/span><b>Import Export Code (IEC)<\/b><span style=\"font-weight: 400;\">\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2705 <\/span><b>DGFT <a href=\"https:\/\/razorpay.com\/rize\/blogs\/digital-signature-certificate-dsc\">Digital Signature Certificate<\/a> (DSC)<\/b><span style=\"font-weight: 400;\">: Required for online application submission.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2705 <\/span><b>Registration Cum Membership Certificate (RCMC):<\/b><span style=\"font-weight: 400;\"> Proof of registration with a relevant Export Promotion Council.\u00a0<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u2705 <\/span><b><a href=\"https:\/\/razorpay.com\/blog\/bank-realisation-certificate-brc\/\">Bank Realization Certificate<\/a> (BRC) or e-BRC:<\/b><span style=\"font-weight: 400;\"> Proof of receipt of payment from the overseas buyer.<\/span><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Pro Tip:<\/b><span style=\"font-weight: 400;\"> Before filing your shipping bill, double-check that your HS codes are correct and that you have explicitly declared your intent to claim RoSCTL benefits. A simple error here can lead to delays or rejection of your claim.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>How to Apply for RoSCTL?<\/b><\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-24085 size-full\" src=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-183008.png\" alt=\"\" width=\"1222\" height=\"586\" srcset=\"https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-183008.png 1222w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-183008-300x144.png 300w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-183008-1024x491.png 1024w, https:\/\/blog.razorpay.in\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-18-183008-768x368.png 768w\" sizes=\"auto, (max-width: 1222px) 100vw, 1222px\" \/><\/p>\n<p><span style=\"font-weight: 400;\">The application process is handled online through the DGFT portal, making it efficient and transparent. Here are the general steps:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Declare in Shipping Bill:<\/b><span style=\"font-weight: 400;\"> First and foremost, you must declare your intention to claim RoSCTL in your shipping bill when filing it on the <\/span><b>ICEGATE portal<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Link Your Accounts:<\/b><span style=\"font-weight: 400;\"> Ensure your DGFT account is linked with your IEC and your Digital Signature Certificate is registered.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Lodge Your Claim:<\/b><span style=\"font-weight: 400;\"> After the export is completed and the shipping bill is processed, log in to the <\/span><b>DGFT portal<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Fill the Application:<\/b><span style=\"font-weight: 400;\"> Navigate to the RoSCTL claim section and fill out the application form (ANF 4R), linking the relevant shipping bills. You can add up to 50 shipping bills in a single application.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Submit and Track:<\/b><span style=\"font-weight: 400;\"> Submit the application using your Digital Signature Certificate. The system will process your claim.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Receive E-Scrips:<\/b><span style=\"font-weight: 400;\"> Once approved, the rebate will be issued in the form of e-scrips, which will be credited to your electronic ledger on the DGFT portal. You must file the claim within <\/span><b>12 months<\/b><span style=\"font-weight: 400;\"> from the Let Export Order (LEO) date on the shipping bill.<\/span><\/li>\n<\/ol>\n<h2><b>Accept International Payments Seamlessly with Razorpay<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">If you\u2019re claiming RoSCTL, you\u2019re already an active exporter. The next logical step is to ensure that getting paid by your overseas buyers is just as streamlined and efficient as your export incentives.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">This is where <\/span><b>Razorpay International<\/b><span style=\"font-weight: 400;\"> comes in.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Why do smart exporters prefer Razorpay for their international payments?<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Accept Payments Globally:<\/b><span style=\"font-weight: 400;\"> Receive payments in <\/span><b>100+ foreign currencies<\/b><span style=\"font-weight: 400;\">, including USD, EUR, GBP, and more.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Hassle-Free Settlements:<\/b><span style=\"font-weight: 400;\"> Get funds settled directly into your Indian bank account in Indian Rupees (INR).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Automated Compliance:<\/b><span style=\"font-weight: 400;\"> Benefit from auto-generated Foreign Inward Remittance Advice (<a href=\"https:\/\/razorpay.com\/blog\/e-fira\/\">e-FIRA<\/a>) with correctly mapped purpose codes, simplifying your compliance burden.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Exporter-Friendly Invoicing:<\/b><span style=\"font-weight: 400;\"> Generate professional, export-compliant invoices with ease.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Seamless Integrations:<\/b><span style=\"font-weight: 400;\"> Razorpay works perfectly with Shopify, Amazon Global Selling, WooCommerce, and custom-built websites.<\/span><\/li>\n<\/ul>\n<div style=\"background-color: #f5f9fc; padding: 32px 24px; border-radius: 12px; text-align: center; max-width: 720px; margin: 0 auto;\">\n<h2 style=\"color: #1a73e8; margin-bottom: 12px; font-size: 24px; font-weight: bold;\">Simplify International Payments with Razorpay<\/h2>\n<p style=\"color: #333; font-size: 16px; margin-bottom: 20px; line-height: 1.5;\"><strong>Ready to Grow Your Global Exports?<\/strong><\/p>\n<p><a style=\"background-color: #1a73e8; color: #ffffff; font-weight: 600; padding: 12px 24px; border-radius: 8px; font-size: 16px; text-decoration: none; display: inline-block;\" href=\"https:\/\/razorpay.com\/international-payment-gateway-india\/?utm_source=blog&amp;utm_medium=cta&amp;utm_campaign=international_payments\"><em><strong>Start Accepting International Payments with Razorpay Now<\/strong><\/em><\/a><\/p>\n<\/div>\n<h2><b>Conclusion<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">The RoSCTL scheme is more than just a policy; it&#8217;s a powerful tool designed to fuel the growth of India\u2019s textile export industry. By refunding embedded taxes, it directly reduces your costs, enhances your profitability, and makes your products more competitive on the world stage.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">For any apparel or made-up textile exporter, understanding and utilizing this scheme is not just an option\u2014it&#8217;s a strategic business decision. Ensure your documentation is in order, file your claims promptly, and make RoSCTL a key part of your export finance strategy.<\/span><\/p>\n<h2><b>FAQs<\/b><\/h2>\n<ol>\n<li>\n<h3><b> Is claiming RoSCTL mandatory for garment exporters?<\/b><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">No, it is not mandatory. It is an optional incentive scheme. However, not claiming it means you are missing out on a significant financial benefit that can lower your export costs.<\/span><\/p>\n<ol start=\"2\">\n<li>\n<h3><b> Can you claim both a GST refund and RoSCTL?<\/b><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Yes, you can. The GST refund covers the Goods and Services Tax paid on inputs, while RoSCTL refunds other embedded central and state taxes that are not covered by GST. They are two separate benefits for different types of taxes.<\/span><\/p>\n<ol start=\"3\">\n<li>\n<h3><b> What is the deadline for claiming RoSCTL benefits?<\/b><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">You must submit your claim on the DGFT portal within one year (12 months) from the date of the Let Export Order (LEO) issued for your shipping bill.<\/span><\/p>\n<ol start=\"4\">\n<li>\n<h3><b> Are services exporters eligible for RoSCTL?<\/b><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">No. The RoSCTL scheme is specifically designed for the export of physical goods, limited to apparel, garments, and made-up textile articles under HSN Chapters 61, 62, and 63.<\/span><\/p>\n<ol start=\"5\">\n<li>\n<h3><b> What if an exporter changed their GST number after shipment?<\/b><\/h3>\n<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">The RoSCTL claim is tied to the GSTIN mentioned in the shipping bill at the time of export. If your GST number changes, you should immediately update your details in your IEC profile on the DGFT portal. For specific cases, it is advisable to consult with a customs house agent or the DGFT helpdesk to ensure a smooth claim process.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Are you an apparel exporter, navigating the complexities of international trade and wondering if you&#8217;re making the most of government incentives? If you&#8217;re exporting garments from India but aren&#8217;t sure if you qualify for all the available benefits, you might be leaving money on the table. Enter the RoSCTL Scheme, or the Refund of State<\/p>\n","protected":false},"author":173,"featured_media":25066,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[369],"tags":[1116],"class_list":{"0":"post-24083","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-international-payments","8":"tag-rosctl-scheme"},"_links":{"self":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/24083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/users\/173"}],"replies":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/comments?post=24083"}],"version-history":[{"count":2,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/24083\/revisions"}],"predecessor-version":[{"id":25065,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/posts\/24083\/revisions\/25065"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media\/25066"}],"wp:attachment":[{"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/media?parent=24083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/categories?post=24083"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/razorpay.com\/blog\/wp-json\/wp\/v2\/tags?post=24083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}