Brand rate fixation: Brand Rate Cell at ICD Mulund to process Drawback Rules applications under GST; reapplication for post-GST exports A dedicated Brand Rate Cell has been established at ICD Mulund to fix brand rates of drawback under the Drawback Rules in the GST regime; pending central excise applications filed before the GST transition will be transferred to the Customs Commissionerate having jurisdiction over the place of export (exporter may choose among multiple export places). Post-transition exports require fresh brand rate applications as previously fixed rates do not apply; verification of application data will be done by the Customs formation having jurisdiction over the manufacturing factory, and earlier circulars apply mutatis mutandis.