https://www.taxtmi.com/circulars?id=59928 Fixation of the brand rate of duty drawback under Rule 6 and Rule 7 is revised for the GST regime: during the transition period exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring carry-forward of Cenvat credit; exporters must submit prescribed declarations. From 01.07.2017 brand-rate fixation responsibility shifts to the Customs Commissionerate over the place of export; pending applications with Central Excise formations will be transferred to the appropriate Customs formations, with verification of factory data to be arranged through the customs jurisdiction where manufacturing occurred. en-us Fri, 27 Oct 2017 00:00:00 +0530 Thu, 28 Feb 2019 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59928 Fixation of the brand rate of duty drawback under Rule 6 and Rule 7 is revised for the GST regime: during the transition period exporters may claim AIR or Brand rate subject to conditions preventing simultaneous CGST/IGST input credit or refund and barring carry-forward of Cenvat credit; exporters must submit prescribed declarations. From 01.07.2017 brand-rate fixation responsibility shifts to the Customs Commissionerate over the place of export; pending applications with Central Excise formations will be transferred to the appropriate Customs formations, with verification of factory data to be arranged through the customs jurisdiction where manufacturing occurred. Circulars Customs Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59928