Duty drawback entitlement limited by GST input credit declarations and certificates, with revised schedules and a temporary sunset. Amendment conditions duty drawback entitlement where GST input tax credit, IGST refund claims, or carried-forward Cenvat credit interact with drawback; exporters must declare absence of input tax credit and produce jurisdictional GST officer certificates when exports are under bond, letter of undertaking, or on payment of IGST. The notification revises multiple schedule rates, substitutes tariff entries and tables across chapters, inserts specified tariff lines, includes a minor textual insertion, contains a temporal proviso limiting effect after a stated date, and specifies its commencement.
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Duty drawback entitlement limited by GST input credit declarations and certificates, with revised schedules and a temporary sunset.
Amendment conditions duty drawback entitlement where GST input tax credit, IGST refund claims, or carried-forward Cenvat credit interact with drawback; exporters must declare absence of input tax credit and produce jurisdictional GST officer certificates when exports are under bond, letter of undertaking, or on payment of IGST. The notification revises multiple schedule rates, substitutes tariff entries and tables across chapters, inserts specified tariff lines, includes a minor textual insertion, contains a temporal proviso limiting effect after a stated date, and specifies its commencement.
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