Brand rate fixation in GST transition: Customs at place of export will process applications with specified input tax credit restrictions. Fixation of Brand rate drawback is reassigned to the Customs Commissionerate having jurisdiction over the place of export from the GST commencement; Rule 6 and Rule 7 are amended and pending Central Excise applications will be transferred to the relevant Customs Commissionerate (exporter may choose where multiple export locations exist). Verification of data may be conducted through the Customs formation over the factory. Transitional conditions allow claim of AIR or Brand rate for pre-GST duties provided exporters do not claim CGST/IGST input tax credit or IGST refund and must furnish prescribed declarations; existing procedures apply mutatis mutandis.