In order to have a level playing field for the Indian textiles & clothing industry in the global market, the NDA Government led by Hon’ble Prime Minister, Shri Narendra Modi, has been taking a slew of measures, aggressively addressing the structural issues including raw material and tax reforms. In this series, the Government had announced Duty Drawback Scheme to refund the import duties and GST and also the Rebate of State and Central Taxes and Levies (RoSCTL) to refund the embedded taxes and levies for the Indian apparel and made-ups exports to ensure zero rating of the exports i.e., to avoid export of taxes.