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<h1>RoSCTL Scheme Offers Exporters Duty Credit Scrips and 1% Ad-hoc Incentive with Extended Validity for Garments Exports</h1> The Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL) was introduced by the Ministry of Textiles, effective from March 7, 2019, replacing the previous Rebate of State Levies scheme. Exporters receive benefits in the form of duty credit scrips, similar to those under the Merchandise Exports from India Scheme. Amendments in 2021 extended the validity of these scrips from one to two years. The RoSCTL scheme also includes an Additional Ad-hoc Incentive of up to 1% of the FoB value for affected exporters, with benefits provided in a single, transferable electronic scrip.