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 )

AI Summary

Drawback entitlement limited to customs duty and eligible excise; GST exclusion prevents drawback on concessionally taxed inputs.
Exporters under a concessional IGST rate are not eligible to claim drawback in respect of GST; the drawback scheme is limited to customs duty and specified central excise duties on inputs and fuel, and GST has been excluded under the Customs Act provision governing drawback.