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<h1>Brand rate fixation under drawback rules adjusted for GST transition; customs commissionerates now handle jurisdiction and claim conditions clarified.</h1> Brand rate fixation under the Drawback Rules is restructured for the GST regime: during a three month transition exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST credit or refund and barring carry forward of Cenvat credit; exporters must submit prescribed declarations. Responsibility for Brand rate work shifts to the Customs Commissionerate with jurisdiction over the place of export, with pending Central Excise applications transferred to Customs formations; Central Excise Commissionerates will continue tasks until Customs jurisdictions are notified.
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