Brand rate of drawback: customs commissionerate at place of export handles fixation; transitional limits on GST credit and refunds. Fixation of Brand Rate of Drawback is assigned to the Customs Commissionerate having jurisdiction over the place of export; where exports occur from multiple places the exporter may file with any one jurisdictional Commissioner. Transitional provisions allow claiming AIR or Brand rate subject to conditions that bar availing CGST/IGST input tax credit, claiming IGST refund on exports, or carrying forward Cenvat credit for exported goods; prescribed declarations are required. Pre-existing applications will be transferred to Customs Commissionerates and Central Excise formations will continue functions until Customs jurisdictions are notified.