Brand rate drawback: fixation moved to Customs at place of export with GST transition conditions on input tax credits. Fixation of Brand Rate drawback is reorganised for the GST regime effective 1.7.2017: during the three month transition the existing duty drawback scheme continues but exporters claiming AIR or Brand rate must forgo CGST/IGST input tax credits or IGST refund and cannot carry forward Cenvat credit; Brand rate work is transferred to the Customs Commissionerate having jurisdiction over the place of export (exporter may choose one place if multiple), pending Central Excise applications will be transferred to Customs, and prior circulars/procedures apply mutatis mutandis with verification by the factory jurisdiction where required.