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    <title>Whether exporter availing 0.1% concessional rate of IGST eligible for drawback?</title>
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    <description>Exporters under a concessional IGST rate are not eligible to claim drawback in respect of GST; the drawback scheme is limited to customs duty and specified central excise duties on inputs and fuel, and GST has been excluded under the Customs Act provision governing drawback.</description>
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      <description>Exporters under a concessional IGST rate are not eligible to claim drawback in respect of GST; the drawback scheme is limited to customs duty and specified central excise duties on inputs and fuel, and GST has been excluded under the Customs Act provision governing drawback.</description>
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