https://www.taxtmi.com/circulars?id=60085 Fixation of Brand Rate of Drawback is assigned to the Customs Commissionerate having jurisdiction over the place of export; where exports occur from multiple places the exporter may file with any one jurisdictional Commissioner. Transitional provisions allow claiming AIR or Brand rate subject to conditions that bar availing CGST/IGST input tax credit, claiming IGST refund on exports, or carrying forward Cenvat credit for exported goods; prescribed declarations are required. Pre-existing applications will be transferred to Customs Commissionerates and Central Excise formations will continue functions until Customs jurisdictions are notified. en-us Tue, 04 Jul 2017 00:00:00 +0530 Thu, 07 Mar 2019 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=60085 Fixation of Brand Rate of Drawback is assigned to the Customs Commissionerate having jurisdiction over the place of export; where exports occur from multiple places the exporter may file with any one jurisdictional Commissioner. Transitional provisions allow claiming AIR or Brand rate subject to conditions that bar availing CGST/IGST input tax credit, claiming IGST refund on exports, or carrying forward Cenvat credit for exported goods; prescribed declarations are required. Pre-existing applications will be transferred to Customs Commissionerates and Central Excise formations will continue functions until Customs jurisdictions are notified. Circulars Customs Tue, 04 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=60085