RoDTEP & RoSCTL Rates Review Committee Formed

New Delhi, Oct 28 (PTI) The government has constituted a committee, headed by former secretary Neeraj Kumar Gupta, to review the notified rates under two schemes for exporters - RoDTEP and RoSCTL.

The scheme for Remission of Duties and Taxes on Exported Products (RoDTEP) provides for the refund of taxes, duties and levies, which incurred by exporters in the process of manufacturing and distribution of goods and not being reimbursed under any other mechanism at the Centre, state, or local level.

The scheme has been extended till March 2026. The current RoDTEP rates range between 0.3 to 4.3 per cent.

The Rebate of State and Central Taxes and Levies (RoSCTL) scheme was announced in 2021 for garment exporters. Under this, they get a rebate on central and state taxes on their outward shipments.

Under the RoSCTL scheme, the maximum rate of rebate for apparel is 6.05 per cent; while for made-ups, this is up to 8.2 per cent. Garments and made-ups segments such as home textiles products are covered under the scheme.

According to a government order, the two members of the committee are SR Baruah, former Principal Chief Commissioner of Customs and Central Excise, and former CBIC member Vivek Ranjan.

It said that the committee will interact with the administrative Ministries, Export Promotion Councils, Commodity Boards, Trade Bodies and other stakeholders to elicit their views on the ROSCTL & RoDTEP rates.


They will work out the modalities for calculation of duties/ taxes/ levies at the Central, State and Local level, borne on the exported product, including prior stage cumulative indirect taxes on goods and services used in the production of exported product.

In their report, it said, the committee will recommend the ceiling rates under RoSCTL and RoDTEP schemes for exports from domestic tariff areas, special economic zones, and advance authorisation holders.

"The Committee will submit its main report to the government by March 31, 2026," it said.

In 2021, the first RoDTEP committee was set up by the government under the chairmanship of former Home and Commerce Secretary GK Pillai.

The government in August 2021 announced the rates of tax refunds under the RoDTEP scheme for 8,555 products, such as marine goods, yarn and dairy items.

Refund of local taxes helps enhance the competitiveness of Indian goods in the global markets.

Cumulatively, during April-September this year, exports increased 3.02 per cent to USD 220.12 billion, while imports rose 4.53 per cent to USD 375.11 billion, leaving a trade deficit of USD 154.99 billion.