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        Customs

        Clarification regarding exports under claim for drawback in the GST scenario

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        Drawback self-declaration enables higher AIR drawback where GST officer certificate is unavailable, subject to verification to prevent double neutralisation. The requirement for a certificate from the jurisdictional GST officer to claim higher AIR duty drawback is dispensed with; exporters may claim higher rates on the basis of a prescribed self-declaration (also to be included in the EDI shipping bill) that no input tax credit or refund has been or shall be availed, with the amendment applicable to exports governed by the revised Note and Condition 12A with effect from 1.7.2017.

        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Drawback self-declaration enables higher AIR drawback where GST officer certificate is unavailable, subject to verification to prevent double neutralisation.</h1> The requirement for a certificate from the jurisdictional GST officer to claim higher AIR duty drawback is dispensed with; exporters may claim higher rates on the basis of a prescribed self-declaration (also to be included in the EDI shipping bill) that no input tax credit or refund has been or shall be availed, with the amendment applicable to exports governed by the revised Note and Condition 12A with effect from 1.7.2017.

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