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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..... egarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era- reg. Attention of Exporters, Custom Brokers and all members of trade is invited to the instructions contained in Board's Circular 24/2019-Customs dated on applicability of Circular Nos. 83/2003 dated and 97/2003 dated 14.11.2003 to cases of Brand Rate fixation in the post G .....

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..... 3. Post GST, since Central Excise duty on inputs and Service Tax on input services used in the manufacture of export goods have been subsumed in GST for which input tax credit/refund is available there under, the basic premise for applicability of AIRS for calculation of Brand Rate of duty drawback no longer exists for exports made in GST regime. Accordingly, it is clarified that contents of para .....

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