https://www.taxtmi.com/circulars?id=62677 AIRS of duty drawback are not applicable for Brand Rate fixation in the post GST era because GST has subsumed Central Excise and service taxes and provides input tax credit; accordingly earlier circulars premised on excise exemptions do not apply. Duties not neutralized by GST may be claimed by exporters on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017. en-us Mon, 26 Aug 2019 00:00:00 +0530 Thu, 03 Oct 2019 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62677 AIRS of duty drawback are not applicable for Brand Rate fixation in the post GST era because GST has subsumed Central Excise and service taxes and provides input tax credit; accordingly earlier circulars premised on excise exemptions do not apply. Duties not neutralized by GST may be claimed by exporters on an actual basis under Rules 6 and 7 of the Drawback Rules, 2017. Circulars Customs Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62677