Duty Drawback transition rules allow legacy composite AIR claims during GST rollout while restricting input tax credit usage. A transitional arrangement permits exporters to claim existing composite All Industry Rates and Brand rates during the GST rollout subject to prescribed declarations and conditions that prohibit simultaneous availing of CGST/IGST input tax credit, claiming IGST refund, or carrying forward Cenvat credit; exporters may alternatively claim only the Customs component of AIRs and avail GST credits or refunds. Administrative duties for fixation of Brand rates and supplementary drawback claims are transferred to Customs formations, with Central Excise formations to continue discharging Customs functions until new Customs Commissionerates are notified.
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Provisions expressly mentioned in the judgment/order text.
Duty Drawback transition rules allow legacy composite AIR claims during GST rollout while restricting input tax credit usage.
A transitional arrangement permits exporters to claim existing composite All Industry Rates and Brand rates during the GST rollout subject to prescribed declarations and conditions that prohibit simultaneous availing of CGST/IGST input tax credit, claiming IGST refund, or carrying forward Cenvat credit; exporters may alternatively claim only the Customs component of AIRs and avail GST credits or refunds. Administrative duties for fixation of Brand rates and supplementary drawback claims are transferred to Customs formations, with Central Excise formations to continue discharging Customs functions until new Customs Commissionerates are notified.
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