https://www.taxtmi.com/circulars?id=62260 Post GST, the premise for applying All Industry Rates (AIRS) to fix Brand Rate of duty drawback no longer exists because Central Excise and Service Tax on inputs are subsumed into GST with input tax credit/refund; paragraphs 3(a) and 3(b) of the earlier circulars are not applicable to post GST exports. Duties not neutralized may be claimed by exporters on an actual basis under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017. en-us Wed, 14 Aug 2019 00:00:00 +0530 Wed, 04 Sep 2019 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62260 Post GST, the premise for applying All Industry Rates (AIRS) to fix Brand Rate of duty drawback no longer exists because Central Excise and Service Tax on inputs are subsumed into GST with input tax credit/refund; paragraphs 3(a) and 3(b) of the earlier circulars are not applicable to post GST exports. Duties not neutralized may be claimed by exporters on an actual basis under Rules 6 and 7 of the Customs and Central Excise Duties Drawback Rules, 2017. Circulars Customs Wed, 14 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62260