India's Ministry of Textiles has announced the extension of the RoSCTL (rebate) support scheme for exports of apparel, garments, and made-ups to December 31, 2026, covering the period from October 1 to December 31, 2026. This extension maintains the existing rebate rates and current guidelines unchanged, aiming to provide near-term policy certainty for exporters, apparel manufacturers, and sourcing teams.

Key Points

  • India's Ministry of Textiles extends the RoSCTL scheme to December 31, 2026, covering October 1 to December 31, 2026.
  • In 2025-26, the scheme benefited over 15,400 exporters across more than 444 districts, predominantly MSMEs.
  • The scheme has been in operation since March 7, 2019, rebating embedded state and central taxes that cannot be recovered through other mechanisms.

The RoSCTL scheme has been in operation since March 7, 2019, with its core mechanism being the rebate of embedded state and central taxes in exported products that are not recovered through other channels. The Ministry of Textiles links this to the principle of zero-rating exports—namely, that domestic tax costs should not be passed on to exported products.

In terms of beneficiary structure, the scheme covered over 15,400 exporters across more than 444 districts in 2025-26, the vast majority of which are micro, small, and medium enterprises (MSMEs). This distribution reflects the scheme's practical significance for small exporters scattered across various industrial clusters within India's apparel and made-ups manufacturing network.

The Ministry of Textiles stated that this extension is intended to maintain policy continuity and predictability for exporters while supporting the competitiveness of India's labor-intensive, high-value-added apparel and made-ups industry in global trade.

For buyers and export enterprises engaged in India's apparel and made-ups supply chain, the unchanged rebate rates and guidelines mean that fourth-quarter pricing and cost accounting can continue using the existing framework without adjustment due to a policy switch.

Source: India extends RoSCTL scheme for apparel exports to Dec 31 - Fibre2Fashion · Originally published on 2026-10-01