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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..... TOM HOUSE, CHENNAI 600001 F. No: S. Misc 06/2019-BRFC, CH-IV Dated: 14.08.2019 PUBLIC NOTICE NO. 61/2019 Sub: Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era. Attention of the Importers/ Exporters, Customs Brokers, Trade and other stakeho .....

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..... uties and Service Tax Drawback Rules, 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. 4. Post GST, since Central Excise duty on inputs and Service Tax on input services use .....

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