Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario
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Brand rate fixation under Drawback Rules directs drawback treatment in GST scenario; notice mandates circulation to trade. Fixation of the brand rate of drawback under Rule Six and Rule Seven of the Drawback Rules is to be applied in the GST framework; the Public Notice refers to CBEC circular guidance addressing methodology and administrative handling, and directs Trade Associations and Chambers of Commerce to circulate the circular and Public Notice to their members for uniform implementation.
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Provisions expressly mentioned in the judgment/order text.
Brand rate fixation under Drawback Rules directs drawback treatment in GST scenario; notice mandates circulation to trade.
Fixation of the brand rate of drawback under Rule Six and Rule Seven of the Drawback Rules is to be applied in the GST framework; the Public Notice refers to CBEC circular guidance addressing methodology and administrative handling, and directs Trade Associations and Chambers of Commerce to circulate the circular and Public Notice to their members for uniform implementation.
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