In October 2025, Government of India (GoI) constituted a committee chaired by former secretary Neeraj Kumar Gupta, Ministry of Finance (MoF) to review and rationalize the ceiling rates under two schemes such as Remission of Duties and Taxes on Exported Products (RoDTEP) and Rebate of State and Central Taxes and Levies (RoSCTL) based on data from Financial Year 2024-25 (FY25).
Exam Hints:
- What? GoI sets a New Committee
- Purpose: To review export rebate rates under two schemes
- Schemes: RoDTEP & RoSCTL
- Chair: Neeraj Kumar Gupta
- Members: S.R. Baruah and Vivek Ranjan.
- Report Deadline: 31 March 2026.
About the committee:
Members:It also includes SR Baruah, former Principal Chief Commissioner of Customs and Central Excise and Vivek Ranjan, former Central Board of Indirect Taxes and Customs (CBIC) member as members to review the notified rebate rates under two key export schemes RoDTEP and RoSCTL.
Timeline: The committee is to submit its main report by 31 March 2026.
Reason for Review:The existing RoDTEP and RoSCTL rates, based on 2020–22 data, will be revised by the GoI to align with rising input, logistics, and compliance costs, tax changes, and global market shifts.
Functions: The panel will collect and review data on all non-refundable taxes and duties affecting exports, engage with industry bodies, export promotion councils, and community boards, and recommend revised rates for each product or sector under RoDTEP and RoSCTL.
About RoDTEP scheme:
Overview: RoDTEP scheme was introduced in 2021, replacing the Merchandise Exports from India Scheme (MEIS), to enhance India’s export competitiveness by neutralizing domestic taxes on exported goods. Currently, the scheme is valid till 31 March 2026.
- It provides reimbursement of embedded taxes and duties that are not refunded through Goods and Services Tax (GST) or other mechanisms, including Electricity duty, Mandi tax, Fuel used in transportation, stamp duty on export documents, and embedded central, state, and local levies.
Benefits: The benefits under RoDTEP are provided in the form of transferable electronic (e) duty credit scrips issued through the Indian Customs Electronic Gateway (ICEGATE) customs portal.
Coverage: The scheme initially covered exports from Domestic Tariff Area (DTA) and was later extended to Special Economic Zone (SEZ), Export Oriented Units (EOUs), and Advance Authorization (AA) holders.
About RoSCTL scheme:
Launches: The RoSCTL scheme was introduced in 2019 by the Ministry of Textiles (MoT), replacing the earlier Rebate of State Levies (RoSL) scheme.
- Initially applicable till March 2020, it was later extended till March 2026.
Implementation: It is implemented by the Directorate General of Foreign Trade (DGFT) under the Ministry of Commerce & Industry (MoC&I).
Objective: The scheme ensures zero-rating of exports, removing the burden of unrefunded taxes and levies.
About Ministry of Commerce and Industry (MoC&I):
Union Minister – Piyush Goyal (Constituency – Mumbai North, Maharashtra)
Minister of State (MoS) – Jitin Prasada (Constituency – Pilibhit, Uttar Pradesh, UP)
