https://www.taxtmi.com/article/detailed?id=7520 Drawback under Sections 74 and 75 continues with limits: Section 74 refunds customs duties, IGST and Compensation Cess on re exported imports; Section 75 is limited to Customs duties on imported inputs and specified Central Excise duties under GST. A three month transition allows composite AIR or Brand Rate claims subject to exporter declarations and jurisdictional GST officer certificates to prevent double benefit. Exporters may instead claim only the Customs portion and pursue GST refund/ITC. Shipping bills must include GST invoice details and system rules require certification when composite drawback is claimed. en-us Sat, 22 Jul 2017 08:17:31 +0530 Wed, 11 Feb 2026 15:57:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=7520 Drawback under Sections 74 and 75 continues with limits: Section 74 refunds customs duties, IGST and Compensation Cess on re exported imports; Section 75 is limited to Customs duties on imported inputs and specified Central Excise duties under GST. A three month transition allows composite AIR or Brand Rate claims subject to exporter declarations and jurisdictional GST officer certificates to prevent double benefit. Exporters may instead claim only the Customs portion and pursue GST refund/ITC. Shipping bills must include GST invoice details and system rules require certification when composite drawback is claimed. Articles Customs - Import - Export - SEZ Sat, 22 Jul 2017 08:17:31 +0530 https://www.taxtmi.com/article/detailed?id=7520