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.& C., New Delhi, vide Circular No.24/2019- Customs dated 8th August, 2019

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....AWAN, 41/A, SASSOON ROAD, PUNE-411001 F. No. VIII/Cus/Tech/PN/48-30/2018 Dated: 24.09.2019 PUBLIC NOTICE NO. 14/2019 Subject - 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.& C., New Delhi, vide Circular No.24/2019- Customs dated 8th August, 2019 - Attention is invited to th....

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.... 2. However, post GST, since Central Excise Duty on inputs and Service Tax on input services used in the manufacture of export goods have been subsumed in GST for which input tax credit / refund is available thereon, the basic purpose of applicability of AIRS for calculation of Brand Rate of Duty Drawback no longer exists for the exports made under the GST regime. In view of this situation, it is....