https://www.taxtmi.com/circulars?id=59587 The notification implements the Drawback Rules, 2017 and revised AIRs effective 1.10.2017, redefining drawback to exclude integrated tax and compensation cess and omitting input services and service tax. Composite rates are discontinued; general AIRs with caps are provided and claim lines must be suffixed with 'B' (or 'D' for certain garment exports). Provisional drawback payable equals the applicable AIR subject to claim conditions. Previously fixed brand rates do not apply for exports from 1.10.2017 onward; fresh brand-rate applications under Rule 6 or Rule 7 are required. Stakeholders must ensure due diligence and report implementation difficulties. en-us Mon, 09 Oct 2017 00:00:00 +0530 Wed, 13 Feb 2019 18:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59587 The notification implements the Drawback Rules, 2017 and revised AIRs effective 1.10.2017, redefining drawback to exclude integrated tax and compensation cess and omitting input services and service tax. Composite rates are discontinued; general AIRs with caps are provided and claim lines must be suffixed with 'B' (or 'D' for certain garment exports). Provisional drawback payable equals the applicable AIR subject to claim conditions. Previously fixed brand rates do not apply for exports from 1.10.2017 onward; fresh brand-rate applications under Rule 6 or Rule 7 are required. Stakeholders must ensure due diligence and report implementation difficulties. Circulars Customs Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59587