https://www.taxtmi.com/forum/issue?id=112860 Exporters of zero-rated garments under GST generally must elect between claiming duty drawback and claiming input tax credit; duty drawback is available only where exported goods have imported content. Historically there were higher and lower drawback rates, with the higher rate incompatible with ITC but the lower rate sometimes claimed alongside ITC when filed at the time of the shipping bill. Drawback Rules, 2017 and subsequent rate notifications modify rate structure and administrative practice, so exporters must check the notified rates and procedural requirements. en-us Fri, 22 Sep 2017 17:09:24 +0530 Thu, 23 Jan 2025 15:55:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112860 Exporters of zero-rated garments under GST generally must elect between claiming duty drawback and claiming input tax credit; duty drawback is available only where exported goods have imported content. Historically there were higher and lower drawback rates, with the higher rate incompatible with ITC but the lower rate sometimes claimed alongside ITC when filed at the time of the shipping bill. Drawback Rules, 2017 and subsequent rate notifications modify rate structure and administrative practice, so exporters must check the notified rates and procedural requirements. Discussion-Forum Indian Laws Fri, 22 Sep 2017 17:09:24 +0530 https://www.taxtmi.com/forum/issue?id=112860