https://www.taxtmi.com/circulars?id=59872 Exporters claiming higher All Industry Rates (AIRS) of duty drawback need not obtain a certificate from the jurisdictional GST officer under Note and Condition 12A; instead the higher rate may be claimed on the basis of a self-declaration in the prescribed format to be included in the EDI shipping bill. The revised Note and Condition 12A is treated as effective w.e.f. 1.1.2017 and applies to exports made from 1.7.2017 onwards. Goods cleared before 1.7.2017 but with let export order issued after that date remain governed by the earlier Note and Condition 12. en-us Thu, 03 Aug 2017 00:00:00 +0530 Wed, 11 Feb 2026 15:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59872 Exporters claiming higher All Industry Rates (AIRS) of duty drawback need not obtain a certificate from the jurisdictional GST officer under Note and Condition 12A; instead the higher rate may be claimed on the basis of a self-declaration in the prescribed format to be included in the EDI shipping bill. The revised Note and Condition 12A is treated as effective w.e.f. 1.1.2017 and applies to exports made from 1.7.2017 onwards. Goods cleared before 1.7.2017 but with let export order issued after that date remain governed by the earlier Note and Condition 12. Circulars Customs Thu, 03 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59872