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of <h1>GST Update: Duty Drawback Claims for DTA to SEZ Supplies Now Handled by Customs Commissioners Since July 2017.</h1> The circular addresses the duty drawback process for supplies made by Domestic Tariff Area (DTA) units to Special Economic Zones (SEZ) under the Goods and Services Tax (GST) framework. It highlights changes in the jurisdiction for processing drawback claims, now handled by the Principal Commissioner or Commissioner of Customs, effective from July 1, 2017. Claims filed before this date will be transferred to the appropriate Customs authority. The existing procedures remain unchanged except for the jurisdictional shift. Central Excise officers are temporarily designated as Customs officers until the new Customs Commissionerates are operational. Any difficulties should be reported to the office.
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