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of <h1>Post-GST Duty Drawback: Clarification on AIRs and Brand Rate Applicability for Exporters Under 2017 Rules.</h1> The circular clarifies the applicability of All Industry Rates (AIRs) of duty drawback when fixing the Brand Rate of duty drawback in the post-GST era. Previously, AIRs were applicable to certain items due to exemption from Central Excise duty. However, post-GST, since Central Excise duty and Service Tax are subsumed under GST with available input tax credit/refund, the basis for AIRs application no longer exists. Exporters can claim duty drawbacks on an actual basis for unrefunded duties under the 2017 Rules. The notice urges stakeholders to disseminate this information for implementation and guidance.
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