https://www.taxtmi.com/circulars?id=59543 Fixation of Brand rate drawback is reallocated to the Customs Commissionerate with jurisdiction over the place of export; exporters may claim AIR or Brand rate during the GST transition subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring Cenvat carry-forward. Applications filed before the transition will be transferred to Customs with exporter choice when multiple export locations exist, and Central Excise formations will discharge Customs functions until Customs Commissionerates are notified. en-us Thu, 13 Jul 2017 00:00:00 +0530 Mon, 11 Feb 2019 16:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59543 Fixation of Brand rate drawback is reallocated to the Customs Commissionerate with jurisdiction over the place of export; exporters may claim AIR or Brand rate during the GST transition subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring Cenvat carry-forward. Applications filed before the transition will be transferred to Customs with exporter choice when multiple export locations exist, and Central Excise formations will discharge Customs functions until Customs Commissionerates are notified. Circulars Customs Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59543