https://www.taxtmi.com/circulars?id=59566 A transitional regime allows exporters to claim composite Duty Drawback All Industry Rates during GST transition subject to prescribed declarations and prohibitions on availing CGST/IGST input tax credit, claiming IGST refunds, or carrying forward Cenvat credit; exporters may instead elect to claim only the Customs portion of AIR and avail input tax credit or IGST refund. Changes to AIRs adjust rates, caps and classifications for specified textile, marine, leather and nickel products to correct anomalies and improve differentiation. Brand rate fixation and supplementary drawback claims are now administered by Customs formations at the place of export. en-us Tue, 04 Jul 2017 00:00:00 +0530 Wed, 13 Feb 2019 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59566 A transitional regime allows exporters to claim composite Duty Drawback All Industry Rates during GST transition subject to prescribed declarations and prohibitions on availing CGST/IGST input tax credit, claiming IGST refunds, or carrying forward Cenvat credit; exporters may instead elect to claim only the Customs portion of AIR and avail input tax credit or IGST refund. Changes to AIRs adjust rates, caps and classifications for specified textile, marine, leather and nickel products to correct anomalies and improve differentiation. Brand rate fixation and supplementary drawback claims are now administered by Customs formations at the place of export. Circulars Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59566