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TMI BlogClarification regarding exports under claim for drawback in the GST scenarioX X X X Extracts X X X X X X X X Extracts X X X X ..... for drawback in the GST scenario - reg. Attention of the Trade is invited to Board's Circular No. 32/2017- Customs 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) of the Schedule of All Industry Rates of Duty Drawback have been continued for a tran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom 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 Notification 131/2016-Cus (N.T.) 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards, This shall be irres ..... X X X X Extracts X X X X X X X X Extracts X X X X
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