https://www.taxtmi.com/circulars?id=55911 A transitional arrangement permits exporters to claim existing composite All Industry Rates and Brand rates during the GST rollout subject to prescribed declarations and conditions that prohibit simultaneous availing of CGST/IGST input tax credit, claiming IGST refund, or carrying forward Cenvat credit; exporters may alternatively claim only the Customs component of AIRs and avail GST credits or refunds. Administrative duties for fixation of Brand rates and supplementary drawback claims are transferred to Customs formations, with Central Excise formations to continue discharging Customs functions until new Customs Commissionerates are notified. en-us Fri, 30 Jun 2017 00:00:00 +0530 Sat, 01 Jul 2017 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55911 A transitional arrangement permits exporters to claim existing composite All Industry Rates and Brand rates during the GST rollout subject to prescribed declarations and conditions that prohibit simultaneous availing of CGST/IGST input tax credit, claiming IGST refund, or carrying forward Cenvat credit; exporters may alternatively claim only the Customs component of AIRs and avail GST credits or refunds. Administrative duties for fixation of Brand rates and supplementary drawback claims are transferred to Customs formations, with Central Excise formations to continue discharging Customs functions until new Customs Commissionerates are notified. Circulars Customs Fri, 30 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55911