Brand rate fixation moved to exporting port customs, with transition safeguards preventing dual GST credits or refunds. Fixation of Brand rate drawback under Rules 6 and 7 is transferred to Customs Commissionerates with jurisdiction over the place of export; exporters from multiple places may choose one Commissionerate. Transitional GST provisions permit claiming AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input tax credit or IGST refund, and bar carry forward of Cenvat credit when drawback is claimed. Exporters must submit prescribed declarations; prior Brand rate applications will be transferred to Customs and earlier procedural guidance applies.