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    <title>REGARDING ALL INDIA INDUSTRAIL DRAWBACK FOR EXPORT</title>
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    <description>Interaction between export drawback entitlement and the new Goods and Services Tax regime: footwear exporters historically received a notified drawback rate conditioned on not availing excise and service tax input credits while availing VAT credit and refunds. The query asks how that non availment condition and the existing drawback components will be calculated and issued once excise, service tax and sales tax are merged into GST.</description>
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      <description>Interaction between export drawback entitlement and the new Goods and Services Tax regime: footwear exporters historically received a notified drawback rate conditioned on not availing excise and service tax input credits while availing VAT credit and refunds. The query asks how that non availment condition and the existing drawback components will be calculated and issued once excise, service tax and sales tax are merged into GST.</description>
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