Applicability of All Industry Rates suspended for Brand Rate fixation post GST; exporters must claim unneutralized duties on actual basis. The pre GST allowance to use All Industry Rates for Brand Rate fixation no longer applies in the post GST regime because Central Excise and service tax on inputs have been subsumed into GST with input tax credit/refund. The specified portions of Circulars 83/2003 and 97/2003 are therefore inapplicable to post GST exports. Duties not refunded or neutralized under GST may be claimed on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017; implementation is to be circulated to trade bodies and enforced as a Standing Order.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Applicability of All Industry Rates suspended for Brand Rate fixation post GST; exporters must claim unneutralized duties on actual basis.
The pre GST allowance to use All Industry Rates for Brand Rate fixation no longer applies in the post GST regime because Central Excise and service tax on inputs have been subsumed into GST with input tax credit/refund. The specified portions of Circulars 83/2003 and 97/2003 are therefore inapplicable to post GST exports. Duties not refunded or neutralized under GST may be claimed on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017; implementation is to be circulated to trade bodies and enforced as a Standing Order.
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