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of <h1>Central Govt Amends Notification No. 131/2016-Customs: New Conditions on Drawback Rates for Exporters Effective July 1, 2017.</h1> The Central Government has amended Notification No. 131/2016-Customs (N.T.) to revise the conditions under which drawback rates and caps apply to exports. Exporters must declare and, if necessary, prove to customs authorities that they have not availed input tax credit on the central or integrated goods and services tax for the export product or its inputs. Additionally, exporters must confirm they have not carried forward Cenvat credit related to the export product under the Central Goods and Services Tax Act, 2017. This amendment is effective from July 1, 2017.
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