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of <h1>Customs Takes Over Brand Rate Fixation for Drawbacks Under GST; Transition Period Until September 2017.</h1> The circular addresses the fixation of Brand Rate of drawback under the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995, in the GST scenario. Effective from July 1, 2017, the responsibility for fixing Brand rates shifts from Central Excise to Customs Commissionerates based on the place of export. During a transition period from July 1 to September 30, 2017, exporters can claim either All Industry Rate or Brand rate of drawback, with certain restrictions to prevent dual benefits from input tax credits or IGST refunds. All pending applications will be transferred to the appropriate Customs authorities for processing.
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