https://www.taxtmi.com/circulars?id=56086 A three month transition period from 1.7.2017 to 30.9.2017 allows exporters to claim composite All Industry Rates (AIRs) of duty drawback or Brand rates subject to prescribed declarations and conditions that bar simultaneous availing of input tax credit (CGST/IGST) or refund of IGST and prohibit carrying forward Cenvat credit under the CGST Act, 2017; exporters may alternatively claim only the Customs portion of AIRs and still avail input tax credits or refunds. en-us Wed, 05 Jul 2017 00:00:00 +0530 Fri, 01 Sep 2017 15:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56086 A three month transition period from 1.7.2017 to 30.9.2017 allows exporters to claim composite All Industry Rates (AIRs) of duty drawback or Brand rates subject to prescribed declarations and conditions that bar simultaneous availing of input tax credit (CGST/IGST) or refund of IGST and prohibit carrying forward Cenvat credit under the CGST Act, 2017; exporters may alternatively claim only the Customs portion of AIRs and still avail input tax credits or refunds. Circulars Customs Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56086