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of <h1>RoSCTL Scheme: Independent Tax Remission for Apparel Exports Until March 2024; Claim Benefits via Electronic Duty Credits.</h1> The Rebate of State and Central Taxes and Levies (RoSCTL) Scheme, effective from January 1, 2021, provides a framework for the remission of taxes on exports of apparel, garments, and made-ups. Initially intended to merge with the RoDTEP scheme, RoSCTL now operates independently until March 31, 2024. Exporters can claim benefits via electronic duty credits in the customs system. E-scrips, generated from these credits, are valid for one year and are transferable. The scheme requires adherence to specific conditions, including maintaining documentation for audits and ensuring the realization of sale proceeds. Detailed regulations and procedures are outlined in the relevant notifications.
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