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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Transition Rules for Brand Rate Drawback Post-GST: Key Changes from July 1 to September 30, 2017.</h1> The circular addresses the fixation of Brand Rate of drawback under the Customs, Central Excise Duties, and Service Tax Drawback Rules, 1995, in light of the GST implementation from July 1, 2017. It outlines the transition period from July 1 to September 30, 2017, during which exporters can claim either All Industry Rate or Brand Rate of drawback, subject to specific conditions. These conditions prevent simultaneous claims of input tax credit or IGST refunds. The responsibility for Brand Rate fixation has shifted from Central Excise to Customs Commissionerates. Previous applications will be transferred to the relevant Customs authorities for processing.