https://www.taxtmi.com/circulars?id=62665 Pre GST Circulars permitting use of All Industry Rates for Brand Rate fixation rested on excise exemptions for certain inputs; post GST, with input tax credit/refund available, that premise no longer applies. Therefore those Circular provisions are not applicable to exports in the post GST regime, and any duties not otherwise neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules. en-us Fri, 23 Aug 2019 00:00:00 +0530 Thu, 03 Oct 2019 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62665 Pre GST Circulars permitting use of All Industry Rates for Brand Rate fixation rested on excise exemptions for certain inputs; post GST, with input tax credit/refund available, that premise no longer applies. Therefore those Circular provisions are not applicable to exports in the post GST regime, and any duties not otherwise neutralised may be claimed by exporters on an actual basis under the applicable Drawback Rules. Circulars Customs Fri, 23 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62665