Sub: Clarification regarding exports under claim for drawback in the GST scenario.

Duty drawback transition provisions allow exporters to claim higher AIR by self-declaration, subject to audit verification.

The government dispensed with the GST officer certification under Note and Condition 12A and permitted exporters to claim higher All Industry Rates of duty drawback on the basis of a prescribed self-declaration asserting non-availment of input tax credit or refund; the amendment applies retrospectively from the start of the GST transition period, is being integrated into the EDI shipping bill, allows consolidated declarations for prior shipping bills with let export orders issued from that date, and is subject to audit verification to prevent double neutralisation of taxes.