Applicability of All Industry Rates clarified: AIRS no longer apply for Brand Rate fixation in post GST era. AIRS of duty drawback are not applicable for Brand Rate fixation in the post GST era because GST has subsumed Central Excise and service taxes and provides input tax credit; accordingly earlier circulars premised on excise exemptions do not apply. Duties not neutralized by GST may be claimed by exporters on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017.
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 clarified: AIRS no longer apply for Brand Rate fixation in post GST era.
AIRS of duty drawback are not applicable for Brand Rate fixation in the post GST era because GST has subsumed Central Excise and service taxes and provides input tax credit; accordingly earlier circulars premised on excise exemptions do not apply. Duties not neutralized by GST may be claimed by exporters on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017.
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