https://www.taxtmi.com/circulars?id=59930 Amendments preserve the composite Drawback scheme during the GST transition subject to conditions: exporters may claim composite AIR and brand rates only if they do not avail input tax credit (CGST/IGST) on exported goods or inputs and do not claim IGST refund; claimants are also barred from carrying forward Cenvat credit. Prescribed declarations and certificates are required at export, exporters may instead claim only the Customs portion, and Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise officers temporarily designated to perform Customs Drawback functions. en-us Fri, 27 Oct 2017 00:00:00 +0530 Thu, 28 Feb 2019 17:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59930 Amendments preserve the composite Drawback scheme during the GST transition subject to conditions: exporters may claim composite AIR and brand rates only if they do not avail input tax credit (CGST/IGST) on exported goods or inputs and do not claim IGST refund; claimants are also barred from carrying forward Cenvat credit. Prescribed declarations and certificates are required at export, exporters may instead claim only the Customs portion, and Brand rate fixation and supplementary claims are transferred to Customs formations, with Central Excise officers temporarily designated to perform Customs Drawback functions. Circulars Customs Fri, 27 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59930