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    <title>Clarification regarding applicability of All Industry Rates of Duty Drawback while fixing Brand rate of Duty Drawback in post GST Era issued by the C.B.I.T.&amp; C., New Delhi, vide Circular No.24/2019- Customs dated 8th August, 2019</title>
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    <description>Pre GST circulars allowing All Industry Rates (AIRS) for certain exempt inputs no longer apply in the post GST era because GST subsumes central excise and allows input tax credit/refund. Duties not refunded or neutralized post GST may be claimed by exporters on an actual basis under Rule 6 and Rule 7 of the Customs, Central Excise Duties Drawback Rules, 2017; exporters may approach the Brand Rate Unit for assistance.</description>
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    <pubDate>Tue, 24 Sep 2019 00:00:00 +0530</pubDate>
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      <description>Pre GST circulars allowing All Industry Rates (AIRS) for certain exempt inputs no longer apply in the post GST era because GST subsumes central excise and allows input tax credit/refund. Duties not refunded or neutralized post GST may be claimed by exporters on an actual basis under Rule 6 and Rule 7 of the Customs, Central Excise Duties Drawback Rules, 2017; exporters may approach the Brand Rate Unit for assistance.</description>
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