Transition to GST: exporters may claim composite duty drawback rates only under conditions preventing simultaneous input tax credit or refund. Amendments provide a three month transition permitting exporters to claim existing composite AIRs or Brand rates for exports while imposing prescribed declarations and conditions to prevent simultaneous receipt of composite drawback and CGST/IGST input tax credit or refund; composite claimants cannot carry forward Cenvat credit. Certain AIR tariff lines, rates and caps have been revised for better product differentiation and anomaly removal. Administrative responsibility for Brand rate fixation and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements preserving existing Central Excise functions until Customs Commissionerates assume jurisdiction.
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Provisions expressly mentioned in the judgment/order text.
Transition to GST: exporters may claim composite duty drawback rates only under conditions preventing simultaneous input tax credit or refund.
Amendments provide a three month transition permitting exporters to claim existing composite AIRs or Brand rates for exports while imposing prescribed declarations and conditions to prevent simultaneous receipt of composite drawback and CGST/IGST input tax credit or refund; composite claimants cannot carry forward Cenvat credit. Certain AIR tariff lines, rates and caps have been revised for better product differentiation and anomaly removal. Administrative responsibility for Brand rate fixation and supplementary claims shifts from Central Excise to Customs formations, with transitional arrangements preserving existing Central Excise functions until Customs Commissionerates assume jurisdiction.
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