https://www.taxtmi.com/circulars?id=62622 The pre GST allowance to use All Industry Rates for Brand Rate fixation no longer applies in the post GST regime because Central Excise and service tax on inputs have been subsumed into GST with input tax credit/refund. The specified portions of Circulars 83/2003 and 97/2003 are therefore inapplicable to post GST exports. Duties not refunded or neutralized under GST may be claimed on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017; implementation is to be circulated to trade bodies and enforced as a Standing Order. en-us Wed, 21 Aug 2019 00:00:00 +0530 Sat, 28 Sep 2019 12:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62622 The pre GST allowance to use All Industry Rates for Brand Rate fixation no longer applies in the post GST regime because Central Excise and service tax on inputs have been subsumed into GST with input tax credit/refund. The specified portions of Circulars 83/2003 and 97/2003 are therefore inapplicable to post GST exports. Duties not refunded or neutralized under GST may be claimed on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017; implementation is to be circulated to trade bodies and enforced as a Standing Order. Circulars Customs Wed, 21 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62622