Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Drawback Rules, 1995 in GST Scenario

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.