WHAT EFFECT OF GST ON SHIPPING BILL UNDER EXPORT

[NITIN SHARMA]

Sir/Madam,

Before implement/applied of GST , We were filing the shipping bill for Export under Drawback

We have taken Drawback A and B category

But after implement of GST

There are 3 declaration DB001, DB002 AMD DB003

There a declaration have to be mention mandatory in case of filling shipping bill under Drawback

Can you let me know that which declaration to be mention for Drawback under A or B

AI Summary

Clarification on GST Impact: Use Declaration DB002 for Full Drawback Without Credit on Export Products Under Categories A or B. A query was raised regarding the effect of the Goods and Services Tax (GST) on filing shipping bills for exports under the Drawback scheme. Before GST, exporters filed under Drawback categories A and B. Post-GST implementation, three declarations (DB001, DB002, DB003) are required when filing shipping bills. The query sought clarification on which declaration to use for Drawback under categories A or B. The response indicated that full drawback can be availed if no credit is claimed on the export product, implying a declaration of no credit must be made.