The RoSCTL (Rebate of State and Central Taxes and Levies) Scheme is designed to support India’s textile and apparel exporters by reimbursing embedded state and central taxes. These include taxes on fuel, electricity, and other inputs that are not covered under GST. By reducing the overall cost of production, the scheme enhances the global competitiveness of Indian textiles. Exporters can claim rebates in the form of duty credit scrips, which can be used to pay customs duties or sold in the open market. This initiative plays a pivotal role in boosting India’s export economy and sustaining growth in the textile sector.