Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era

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..... New Delhi, dated 8th August, 2019 To, Principal Chief Commissioners / Principal Directors General, Chief Commissioners / Directors General, Principal Commissioners/Commissioners, all under CBIC Madam/Sir, Subject: Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty d .....

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..... 1995 (now Customs and Central Excise Duties Drawback Rules, 2017 ). These clarifications in the pre-GST era were issued based on the premise that the aforesaid items were exempt from levy of Central Excise duty and the duties on their inputs remained unrelieved. 3. Post GST, since Central Excise duty on inputs and Service Tax on input services used in the manufacture of export goods ha .....

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..... . Difficulties faced, if any, in implementation of the Circular may be immediately brought to the notice of the Board. Hindi version shall follow. Yours faithfully, (Dinesh Kumar Gupta) OSD (Drawback) Tel: 23360581 - Circular - Trade Notice - Public Notice - Instructions - Office orders Tax Management India - taxmanagementindia - taxmanagement - t .....

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