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    <title>WHAT EFFECT OF GST ON SHIPPING BILL UNDER EXPORT</title>
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    <description>Under GST, exporters claiming full drawback for Drawback A or B must declare on the shipping bill that no input tax credit or cenvat has been availed on the exported product. The shipping bill requires a mandatory drawback declaration code reflecting non availment of credit; failure to make the correct declaration will affect entitlement to full drawback and requires aligning the declared code with the exporter&#039;s GST credit position.</description>
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      <description>Under GST, exporters claiming full drawback for Drawback A or B must declare on the shipping bill that no input tax credit or cenvat has been availed on the exported product. The shipping bill requires a mandatory drawback declaration code reflecting non availment of credit; failure to make the correct declaration will affect entitlement to full drawback and requires aligning the declared code with the exporter&#039;s GST credit position.</description>
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