NITI Aayog, the government think-tank, will soon begin an evaluation of two export support schemes, the Rebate of State and Central Taxes and Levies (RoSCTL) and the Remission of Duties and Taxes on Exported Products (RoDTEP), a senior government official said. The schemes have been in place since 2019 and 2021 respectively.
RoSCTL is a remission-based export support scheme for the apparel and made-ups sector. RoDTEP is a World Trade Organization-compatible, remission-based mechanism for refunding taxes and duties that are not refunded under any other existing mechanism.
Why the review is being taken up
According to the official, emerging external challenges make an evaluation of the schemes necessary. These include global demand fluctuations, cost pressures, evolving global trade rules, sustainability requirements, supply-chain reorganisation and the digitalisation of trade processes.
The review will benchmark the two schemes against mechanisms used by other countries to neutralise embedded taxes and levies, ensure zero-rating of exports and strengthen export competitiveness.
Background
The review comes as India’s overall trade continues to expand. NITI Aayog’s latest Trade Watch Quarterly, launched on September 16, 2026, put India’s total merchandise and services trade at $506.9 billion in the first quarter of FY27, a rise of 15.5% year on year.
