Govt Extends RoSCTL, RoDTEP Export Support Schemes Till December 2026
The government has extended two key export support schemes, the Rebate of State and Central Taxes and Levies (RoSCTL) and the Remission of Duties and Taxes on Exported Products (RoDTEP), for another three months till December 31, 2026, providing continued support to exporters during the final quarter of the year.
The extensions were notified on September 30 and will come into effect from October 1, 2026.
The Ministry of Textiles has extended the RoSCTL scheme for exports of apparel, garments and made-ups from October 1 to December 31. The scope, structure, nature, rate caps and other conditions of the scheme will remain unchanged from those applicable as of September 30.
Under the scheme, eligible exporters will continue to receive rebates through transferable Duty Credit Scrips, issued electronically by the Department of Revenue. The extension will continue without insisting on immediate realisation of export proceeds.
A joint committee comprising the Department of Expenditure, Department of Revenue, Department of Commerce and Ministry of Textiles will review expenditure on a quarterly basis to ensure that the scheme remains within the approved budgetary limits.
The Directorate General of Foreign Trade (DGFT) has also extended the RoDTEP scheme until December 31 through Notification No. 41/2026-27. The scheme covers exports by Domestic Tariff Area (DTA) units, Advance Authorisation holders, Special Economic Zone (SEZ) units and Export Oriented Units (EOUs).
The existing RoDTEP rates and value caps specified under Appendix 4R and Appendix 4RE will remain unchanged during the extended period.
The continuation of both schemes provides policy stability to exporters and maintains existing remission support as Indian manufacturers and exporters navigate changing global trade conditions. For the textile and apparel sector, the RoSCTL extension will continue to support eligible exports of garments, apparel and made-ups through the end of 2026.
