Why it is in the news
Two of India's principal export support schemes — the Rebate of State and Central Taxes and Levies (RoSCTL) for apparel and made-ups, and the Remission of Duties and Taxes on Exported Products (RoDTEP) for everything else — both expire on 30 September 2026. On 20 September 2026 it was reported that the government is weighing an extension, with the Department of Expenditure in the Ministry of Finance holding the final say on both the period and the allocation.
The exam angle
Issue: India's export competitiveness depends partly on refunding embedded taxes that the GST chain does not reach. Is a system of periodically renewed, ministry-specific rebate schemes the right instrument, or does the persistence of unrefunded embedded taxes point to unfinished tax reform?