https://www.taxtmi.com/circulars?id=59567 Fixation of Brand rate drawback under Rules 6 and 7 is transferred to Customs Commissionerates with jurisdiction over the place of export; exporters from multiple places may choose one Commissionerate. Transitional GST provisions permit claiming AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input tax credit or IGST refund, and bar carry forward of Cenvat credit when drawback is claimed. Exporters must submit prescribed declarations; prior Brand rate applications will be transferred to Customs and earlier procedural guidance applies. en-us Tue, 04 Jul 2017 00:00:00 +0530 Wed, 13 Feb 2019 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59567 Fixation of Brand rate drawback under Rules 6 and 7 is transferred to Customs Commissionerates with jurisdiction over the place of export; exporters from multiple places may choose one Commissionerate. Transitional GST provisions permit claiming AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input tax credit or IGST refund, and bar carry forward of Cenvat credit when drawback is claimed. Exporters must submit prescribed declarations; prior Brand rate applications will be transferred to Customs and earlier procedural guidance applies. Circulars Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59567