The RoSCTL scheme, which stands for Rebate of State & Central Taxes and Levies, serves as a crucial export incentive mechanism. Specifically tailored for the export of made-up articles and garments, it provides transferable duty credit scrips based on the FOB value of the export. This initiative aims to alleviate the burden of state and central taxes and levies, thereby enhancing the competitiveness of Indian exporters in the global market