Brand rate fixation under drawback rules adjusted for GST transition, shifting responsibility to customs commissionerates for exports. Fixation of the brand rate of duty drawback under Rule 6 and Rule 7 is revised for the GST regime: during the transition period exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring carry-forward of Cenvat credit; exporters must submit prescribed declarations. From 01.07.2017 brand-rate fixation responsibility shifts to the Customs Commissionerate over the place of export; pending applications with Central Excise formations will be transferred to the appropriate Customs formations, with verification of factory data to be arranged through the customs jurisdiction where manufacturing occurred.