Latest ROSCTL Rates for Textile Products (2026 Updated List)

Key Takeaways

• The ROSCTL Scheme continues until 30 September 2026 without changes to existing rates, eligibility, or caps.

• Applicable to exports under ITC-HS Chapters 61, 62, and 63 only.

• Rebate rates are calculated as a percentage of FOB value.

• Made-up textile products attract some of the highest ROSCTL benefits.

• Correct shipping bill declaration is essential for claiming benefits.

Introduction

The Rebate of State and Central Taxes and Levies (ROSCTL) Scheme remains one of the most valuable export incentives for India’s textile industry in 2026. By refunding embedded state and central taxes that are not covered under GST refunds, ROSCTL helps garment and home textile exporters improve global competitiveness.

Many exporters, however, struggle to identify the latest applicable rates for their products. Since ROSCTL rates vary by 8-digit HS Code, understanding the correct rate is critical for maximizing export benefits.

This guide explains the latest ROSCTL rates for 2026, eligibility, common HS-wise examples, and practical compliance tips.

What is the ROSCTL Scheme?

ROSCTL stands for Rebate of State and Central Taxes and Levies. It refunds embedded costs such as:

• Electricity Duty

• VAT on Fuel

• Mandi Tax

• Stamp Duty

• Certain Central Levies not refunded elsewhere

Instead of cash, exporters receive transferable electronic duty credit scrips, which can be used to pay customs duties or transferred through ICEGATE.

Latest ROSCTL Update for 2026

The Government has extended the ROSCTL Scheme up to 30 September 2026 without changing the existing rate schedules or eligibility conditions. Benefits continue through the existing e-scrip mechanism.

Who Can Claim ROSCTL?

Eligible exporters include:

• Garment Manufacturers

• Merchant Exporters

• Apparel Exporters

• Home Textile Exporters

• Made-up Textile Exporters

Eligible products fall under:

• Chapter 61 – Knitted Apparel

• Chapter 62 – Woven Apparel

• Chapter 63 – Made-up Textile Articles

   

Latest ROSCTL Rates (2026 Updated List)

Below are commonly exported textile products and their indicative combined ROSCTL rates.

These rates combine both State and Central levy components and are calculated on the FOB export value.

Understanding How ROSCTL is Calculated

The calculation is straightforward.

Example

• FOB Value: ₹10,00,000

• ROSCTL Rate: 6.05%

$₹10,00,000\times 6.05\%=₹60,500$

This amount is credited as an electronic duty credit scrip after successful processing.

How to Claim ROSCTL Successfully

Step 1: Verify Product Eligibility

Confirm your product falls under Chapters 61, 62, or 63.

Step 2: File Shipping Bill Correctly

Ensure the ROSCTL declaration is selected during shipping bill filing.

Step 3: Complete Customs Processing

Wait for:

• Shipping Bill processing

• EGM filing

• ICEGATE verification

Step 4: Receive e-Scrip

Once processed, the ROSCTL benefit appears in your ICEGATE account as a transferable e-scrip.

Common Mistakes That Reduce ROSCTL Benefits

Many exporters lose incentives because of avoidable filing mistakes.

Avoid these errors:

• Wrong HS Code

• Missing ROSCTL declaration

• Shipping Bill mismatch

• Invoice inconsistency

• Delayed EGM filing

• Incorrect IEC details

A simple pre-filing review can prevent costly delays.

ROSCTL vs RoDTEP: Which Applies?

Textile exporters should ensure they claim the correct scheme based on product classification.

Featured Snippet Answer

The latest ROSCTL rates for textile exports in 2026 continue without changes following the Government’s extension of the scheme until 30 September 2026. Eligible products under ITC-HS Chapters 61, 62, and 63 receive rebates ranging from approximately 4.90% to 8.20% of FOB value, depending on the specific HS Code.

Exporter’s ROSCTL Checklist

Before filing your shipment:

• Correct HS Code verified
• ROSCTL declaration selected
• IEC validated
• Shipping Bill reviewed
• Invoice matches export documents
• EGM filing confirmed
• ICEGATE status monitored

FAQs

1. Has ROSCTL been extended in 2026?

Yes. The scheme has been extended until 30 September 2026 without changing existing rates or eligibility.

2. Which textile products qualify?

Products under ITC-HS Chapters 61, 62, and 63 qualify for ROSCTL benefits.

3. What is the highest ROSCTL rate in 2026?

Some made-up textile products, including bed linen and blankets, attract combined rates of up to 8.20%.

Benefits are issued as transferable electronic duty credit scrips through ICEGATE.

5. Can I claim both ROSCTL and RoDTEP?

Not for the same eligible textile product where ROSCTL applies.

6. What happens if I miss the declaration?

Incorrect shipping bill filing may delay or prevent ROSCTL processing.

Conclusion

ROSCTL continues to provide valuable export incentives for India’s apparel and made-up textile exporters in 2026. Since rates remain unchanged under the latest extension, exporters should focus on correct HS classification, accurate shipping bill filing, and ICEGATE compliance to maximize their benefits.

Understanding the applicable rate for your product can significantly improve export profitability and reduce hidden tax costs.

Need Help Claiming ROSCTL Benefits?

A V International has over 35 years of experience helping exporters with DGFT licensing, ROSCTL, RoDTEP, EPCG, Advance Authorisation, ICEGATE compliance, and customs documentation.

If you need assistance identifying the correct ROSCTL rate or resolving claim issues, our compliance experts can help.

Written By

Akash Bhangare

Having more than 10 years of experience in EPR Compliance, Legal Metrology, DGFT Regulations, and Import Export Consulting Services in India.

Associated with A V International, a company with over 35 years of expertise in Environmental Compliance, EPR Registrations, Licensing, and Regulatory Approvals.