Eligible Products Under RoSCTL Scheme: Complete 2026 Guide

Key Takeaways

• RoSCTL primarily covers eligible apparel, garments and made-ups under ITC (HS) Chapters 61, 62 and 63.
• Chapter 61 covers knitted or crocheted apparel and clothing accessories.
• Chapter 62 covers apparel and clothing accessories not knitted or crocheted.
• Chapter 63 covers various made-up textile articles and specified textile products.
• Not every product under these chapters automatically qualifies; the applicable tariff item, notified schedule, rate and value cap must be checked.
• RoSCTL operates separately from RoDTEP for the covered Chapters 61, 62 and 63.
• The Ministry of Textiles extended RoSCTL from 1 April 2026 to 30 September 2026, or until approval of the scheme for the 16th Finance Commission cycle, whichever is earlier. The extension retained the existing scope and eligibility criteria.

Introduction

RoSCTL, or the Rebate of State and Central Taxes and Levies, is an important export remission scheme for India’s apparel, garment and made-up sectors.

For exporters, one of the most important questions is simple: Which products are eligible under RoSCTL in 2026?

The answer primarily depends on the product’s correct ITC (HS) classification, the applicable RoSCTL tariff schedule, and whether the export satisfies the scheme’s conditions.

The 2026 continuation notification did not change the existing eligibility criteria. Therefore, exporters should not assume that every textile product automatically qualifies for RoSCTL merely because it falls within a broad textile category.

What Is RoSCTL?

RoSCTL is designed to rebate embedded State and Central taxes and levies on exports of eligible apparel/garments and made-ups.

The scheme was introduced to improve the international competitiveness of India’s textile exports by addressing embedded taxes and levies that are not otherwise refunded.

The scheme is implemented through the Customs system, with eligible benefits provided through transferable Duty Credit Scrips/e-scrips maintained electronically.

Which Products Are Eligible Under RoSCTL in 2026?

The core product coverage is:

1. Chapter 61 – Knitted or Crocheted Apparel

Chapter 61 broadly covers apparel and clothing accessories that are knitted or crocheted.

Examples can include:

• T-shirts
• Jerseys
• Pullovers
• Cardigans
• Sweaters
• Knitted dresses
• Knitted trousers
• Other eligible knitted garments and accessories

However, the exact eligibility must be verified against the applicable tariff item and RoSCTL schedule.

2. Chapter 62 – Woven or Non-Knitted Apparel

Chapter 62 broadly covers apparel and clothing accessories that are not knitted or crocheted.

Typical products may include:

• Woven shirts
• Trousers
• Jackets
• Coats
• Dresses
• Skirts
• Suits
• Other eligible woven garments

Again, exporters should verify the specific 8-digit tariff classification rather than relying only on the product’s commercial description.

3. Chapter 63 – Made-Ups

Chapter 63 covers various textile made-up articles and other specified textile products.

Depending on the applicable tariff item and RoSCTL schedule, examples may include:

• Bed linen
• Table linen
• Kitchen linen
• Curtains
• Certain furnishing articles
• Certain textile bags
• Other eligible made-up textile articles

The actual RoSCTL benefit depends on whether the particular tariff item is covered by the notified scheme rates and conditions.

Are All Chapter 61, 62 and 63 Products Automatically Eligible?

No.

This is one of the most important points for exporters.

The RoSCTL framework covers apparel/garments under Chapters 61 and 62 and made-ups under Chapter 63, but the benefit is linked to the applicable notified tariff classification, rate and value cap.

The Ministry of Textiles has also stated that textiles outside Chapters 61, 62 and 63 are not covered under RoSCTL and may instead be eligible for RoDTEP, where applicable.

Therefore, exporters should verify:

• 8-digit HS Code
• Product description
• RoSCTL tariff item
• Applicable schedule
• Rebate rate
• Value cap
• Any applicable exclusion or restriction

RoSCTL Eligibility Conditions for Exporters

Apart from product classification, exporters should ensure that the export satisfies the applicable scheme requirements.

Important checks include:

Correct Product Classification

The HS Code declared in the shipping bill should correctly represent the exported product.

Indian Manufacture

The RoSCTL framework is intended for eligible garments/apparel and made-ups manufactured in India, subject to the scheme conditions.

Shipping Bill Declaration

The benefit is claimed through the Customs shipping bill process using the applicable scheme mechanism.

Customs implementation guidance requires the appropriate RoSCTL scheme code and prescribed declaration.

No Double Benefit

The exporter should ensure that the same taxes or levies are not being remitted or credited through another mechanism in a manner prohibited by RoSCTL conditions.

IEC Eligibility

Exporters should maintain a valid IEC and ensure that the IEC is not subject to applicable restrictions such as the DGFT Denied Entity List.

RoSCTL vs RoDTEP for Textile Products

A common compliance mistake is confusing RoSCTL with RoDTEP.

For eligible apparel, garments and made-ups covered by Chapters 61, 62 and 63, RoSCTL operates as the applicable remission scheme instead of RoDTEP for those covered products.

Other textile products outside these chapters may be considered under RoDTEP, if otherwise eligible.

How to Check Whether Your Product Is Eligible

Before filing the shipping bill, exporters should follow this process:

1. Identify the correct 8-digit HS Code.
2. Confirm whether the product falls under Chapter 61, 62 or 63.
3. Check the applicable RoSCTL tariff schedule.
4. Verify the notified rate and value cap.
5. Review any applicable exclusions or conditions.
6. Select the correct scheme declaration/code in the shipping bill.
7. Reconcile the product description with the invoice and supporting documents.
8. Monitor Customs processing and subsequent e-scrip availability.

Featured Snippet Answer

RoSCTL covers eligible apparel and garments under ITC (HS) Chapters 61 and 62 and eligible made-ups under Chapter 63. However, exporters must verify the specific tariff item, notified RoSCTL schedule, rate, value cap and applicable conditions. Products outside these chapters are generally considered under RoDTEP, where otherwise eligible.

Latest RoSCTL Update for 2026

The Ministry of Textiles issued Notification F.No. 12015/12/2026-TTP(Pt.1) dated 31 March 2026, extending RoSCTL from 1 April 2026 to 30 September 2026, or until approval of the scheme for the 16th Finance Commission cycle, whichever is earlier.

The extension retained the existing scope, coverage, guidelines and eligibility criteria. Existing rates and caps were also continued unless changed separately.

This makes timely HS Code and RoSCTL eligibility verification particularly important for exporters planning shipments during the 2026 extension period.

Common Mistakes to Avoid

• Using an incorrect HS Code
• Assuming every textile product qualifies
• Confusing RoSCTL with RoDTEP
• Selecting the wrong shipping bill scheme code
• Ignoring value caps
• Using an incorrect product description
• Claiming benefits without checking applicable conditions
• Failing to monitor Customs/e-scrip processing

FAQs

What products are covered under RoSCTL?

RoSCTL primarily covers eligible apparel/garments under Chapters 61 and 62 and eligible made-ups under Chapter 63.

Are all Chapter 61 products eligible?

Not automatically. The specific tariff item, notified RoSCTL schedule, rate, value cap and applicable conditions must be verified.

Are woven garments covered under RoSCTL?

Eligible woven apparel generally falls under Chapter 62 and can be covered, subject to the applicable RoSCTL tariff classification and conditions.

Are knitted garments covered?

Eligible knitted or crocheted apparel generally falls under Chapter 61 and may qualify subject to the applicable tariff item and RoSCTL requirements.

Is RoDTEP available for Chapter 61, 62 and 63 products?

RoSCTL applies to eligible covered products in these chapters instead of RoDTEP for the same coverage. Other textile products outside these chapters may qualify for RoDTEP where applicable.

Is RoSCTL available in 2026?

Yes. The Ministry of Textiles extended the scheme from 1 April 2026 to 30 September 2026, or until the specified earlier trigger relating to the 16th Finance Commission cycle.

Conclusion

Understanding eligible products under the RoSCTL Scheme is essential for textile exporters seeking to claim the correct export remission benefit in 2026.

The primary coverage remains eligible apparel and garments under Chapters 61 and 62 and made-ups under Chapter 63. However, correct HS classification, tariff-item verification, notified rates, value caps and shipping bill compliance are equally important.

Exporters should verify eligibility before shipment rather than attempting to correct scheme-related errors after Customs processing.

Need Professional Help With RoSCTL Compliance?

A V International provides professional support for DGFT, Customs and export compliance requirements, including RoSCTL eligibility review, HS Code verification, shipping documentation and export incentive compliance.

Our experienced team can help exporters review their products and documentation before filing, reducing the risk of incorrect claims and compliance issues.

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 more than 35 years of expertise in Environmental Compliance, EPR Registrations, Licensing, and Regulatory Approvals.