Whether exporter availing 0.1% concessional rate of IGST eligible for drawback?

[Mohideen A]

We are an exporter unit enjoying 0.1% concessional rate of GST on inward supplies and then directly export to our clients abroad as exports. Can we avail both drawback on such exports and concessional rate on input GST. kindly clarify.

also, the current drawback rate has only one schedule with overall cap on per unit rate - is this rate only the customs portion or including the central tax ( CGST ) portion ( similar to that of drawback prior to GST era with or without cenvat rate )

[KASTURI SETHI]

Under GST regime, the duty drawback is available only for Customs duty paid on imported inputs or Central Excise duty paid on certain petroleum products or tobacco products used as inputs or fuel for captive power generation. See Section 75 of Customs Act. GST has been excluded from drawback scheme.

AI Summary

Exporter Queries on Claiming Drawback and Concessional IGST Rate for Inward Supplies Clarified: GST Excluded from Drawback. An exporter using a 0.1% concessional IGST rate on inward supplies inquires if they can claim both a drawback on exports and the concessional input GST rate. The response clarifies that under the GST regime, duty drawback is only available for Customs duty on imported inputs or Central Excise duty on specific products, excluding GST. The current drawback rate schedule includes an overall cap, but it does not cover GST, aligning with the previous system without the inclusion of the CENVAT rate.