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Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.

Customs - 42/2017 - Dated:- 3-8-2017 - OFFICE OF THE COMMISSIONER OF CUSTOMS, NEW CUSTOM HOUSE, KANDLA-370 210 Phone No:02836-271468/469, Fax No.02836-27 1467 F. No. S/20-07/AG/GST/17-18 Dated: 03/08/20 17 PUBLIC NOTICE No. 42/2017 Attention of the Trade is invited to Board s Circular No. 32/2017- Custom issued vide F. No. 609/64/2017-DBK dated 27.07.2017. 2. As you are aware, the higher All Industry Rates (AIRs) under Duty Drawback scheme viz, rates and caps available under columns (4) and (5) .....

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d 29.6.2017. The certificate aimed to ensure that there was no double neutralisation of taxes by way of credit/refund and drawback, However, in view of factors such as absence of clarity about jurisdictional GST officer, time lag between exports and the requisite returns to be filed under GST laws etc., the said certificate from GST officer may not be available immediately at the time of export. 4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notif .....

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egral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in -Note and Condition 12A shall be applicable w.e.f. 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shalt be governed by the revised Note and Condition 12A. For all exports made w.e.f 1.7.2017 f .....

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