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of <h1>GST Duty Drawback Scheme Revised: Excludes Integrated Tax, New Single Rate Schedule Introduced, State Taxes Not Refunded</h1> The Duty Drawback Scheme under the GST regime has undergone significant changes. While Sections 74 and 75 of the Customs Act remain unamended, the Customs and Central Excise Duties Drawback Rules were revised in 2017. The definition of drawback now excludes Integrated Tax and GST Compensation Cess, with no GST refunds provided. A single rate schedule for duty drawback was introduced, reducing previous rates. Refunds of integrated tax are now processed by Customs, independent of drawback claims. Post-GST, only a single All Industry Rate is available, with no higher rates for exporters not availing Input Tax Credit. State taxes are not refunded through this scheme, except for apparel under the Refund of State Levies scheme.
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