Brand rate fixation now handled by Customs commissionerate over place of export, with GST transition conditions restricting tax credits. Fixation of Brand rate of drawback shifts to the Customs Commissionerate having jurisdiction over the place of export from 1 July 2017; existing Brand rate procedures continue to apply, with verification of application data possible through the formation having jurisdiction over the factory. During the three month transition exporters may claim AIR or Brand rate subject to conditions preventing availing CGST/IGST credits or IGST refund and barring carry forward of Cenvat credit, and must furnish prescribed declarations; pending Central Excise applications will be transferred to Customs.