The cabinet of India approved the RoSCTL Scheme to rebate all state and central taxes for garments and made-ups by replacing the previous scheme Rebate of State Levies, which provides only rebates of state taxes. The RoSCTL Scheme came into effect from 07/03/2019. As we know, the USA has filed a complaint against India at the World Trade Organization (WTO). The complaint is that the Indian government gives undue benefits to Indian Exporter under export subsidies like the MEIS scheme, and it is against the WTO rules. Therefore, the Rebate of State and Central Taxes and Levies (RoSCTL) Scheme is a new scheme introduced by the Ministry of Commerce. Currently, RoSCTL scheme is only valid for garments and made-ups (i.e., Chapter 61, 62 & 63). Further, this scheme would be extended to all sectors.