Brand rate drawback jurisdiction shifted to Customs commissionerates; transition claims barred from concurrent GST input credit or refund. With effect from 1.7.2017 Brand rate fixation under Rules 6 and 7 will be handled by the Customs commissionerate having jurisdiction over the place of export, with exporters able to file where exports occur from multiple places. A three month transition preserves the extant duty drawback scheme but conditions draw back claims to preclude simultaneous CGST/IGST input tax credit or IGST refund and bars carrying forward Cenvat credit; prescribed declarations are required. Pending Brand rate applications will be transferred to the chosen Customs commissionerate and prior circulars continue to apply.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Brand rate drawback jurisdiction shifted to Customs commissionerates; transition claims barred from concurrent GST input credit or refund.
With effect from 1.7.2017 Brand rate fixation under Rules 6 and 7 will be handled by the Customs commissionerate having jurisdiction over the place of export, with exporters able to file where exports occur from multiple places. A three month transition preserves the extant duty drawback scheme but conditions draw back claims to preclude simultaneous CGST/IGST input tax credit or IGST refund and bars carrying forward Cenvat credit; prescribed declarations are required. Pending Brand rate applications will be transferred to the chosen Customs commissionerate and prior circulars continue to apply.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.