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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: 03/08/2017 PUBLIC NOTICE No. 42/2017 Attention of the Tr .....

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f the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No 22/2017-Customs dated 30.6.2017). 3. Various issues have been highlighted by field formations an .....

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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 t .....

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cation 131/2016-Cus (NT) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback c .....

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gral 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 n .....

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r which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may sub .....

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ect that may be noted is that there . could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, .....

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inue. 7. As part of audit checks, the need for regular sample checking of the veracity of declarations accepted for disbursing AIR drawback claims has been highlighted in Board s instruction F. No. 603/01/2011-DBK dated 11.10.2013. The said instructi .....

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