Customs — Filing of application for fixation of Drawback Brand Rate consequent to changes w.e.f 1.7.2017 in GST scenario - Customs - Public Notice No. 13/2017

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS. HYDERABAD CUSTOMS COMMISSIONERATE, L.B. STADIUM ROAD, BASHEER BAGH, HYDERABAD - 500 004 C. No. S/02/Misc/66/2017-Cus. Tech Dated: 10-07-2017. Public Notice No. 13/2017 Sub. Customs - Filing of application for fixation of Drawback Brand Rate consequent to changes w.e.f 1.7.2017 in GST scenario- Reg. The attention of exporters/importer/trade and all other stakeholders concerned is invited to the fact that the applications for the Drawback Brand rates were hitherto filed with the jurisdictional Central Excise Commissionerates as per the procedure and guidelines vide the CBEC Circular No. 14/2003 -Cus dated 06.03.2003, Circular No.29/2015-Cus dated 16.11.2015 and Circular No. 54/2016-cus dated 22.11.2016. In view of the implementation of GST, Board has decided that w.e.f. 01.07.2017, the work pertaining to the fixation of Brand rate will be dealt by the Customs Commissionerates having jurisdiction over the port of export from where the export of goods has taken place. In case the exports have taken place from more than one place, exporter shall file Brand rate application with the Customs Commissionerate having jurisdiction over any one of the place of export. Accordingly, Rule 6 and Rule 7 ibid have been amended vide Notification No. 58/2017-cus (N.T) dated 29.06.2017. 2. From 01.07.2017, all fresh applications for Drawback Brand rate Fixation will be dealt as per the above guidelines. All Circulars /instructions issued till date w.r.t fixation of Brand rate shall mutatis mutandis apply for the work to be done by the Customs formations in the GST scenario. 3. In tune with the above changes, as a measure of trade facilitation a Drawback Brand Rate Fixation cell is created in the Head Quarters Technical section of the Hyderabad Customs Commissionerate located in Room no.712, 6th Floor, GST Bhavan, Basheer bagh, Hyderabad, Telangana 500 004 for the time being. The contact No. of the Brand rate Fixation Cell is 040- 23242613. 4. Exporters/Trade and other stakeholders exporting from the various ports of this Commissionerate viz., 'CD, Sanathnagor, ICD, Thimmapur and Air Cargo Complex, Shamshabad may file their fresh applications for Brand Rate Fixation with the above mentioned cell. It is further to inform that the details of the applications already filed with existing Central Excise formations prior to 01.07.2017 and pending may be submitted to the above cell. 5. In order to ensure smooth transition to the GST regime, the extant Duty Drawback scheme has been allowed to continue for of period of three months i.e. from 01.07.2017 to 30.09.2017. 6. During the transition period the exporters may, for exports made during this period, continue to claim the composite rates i.e., rates and caps given under columns (4) (5) respectively of the Schedule of AIRS of duty drawback, subject to certain additional conditions. During the transition period, the exporters can also claim Brand rate of duty/tax incidence as they have been doing earlier. The conditions imposed for claiming these composite rates aim to ensure that the exporters do not claim composite AIRS of duty drawback and simultaneously avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming composite rate shall also be barred to carry forward CENVAT Credit on the export goods or on inputs or input services used in manufacture of the export goods in terms of the CGST Act, 2017. For details, the CBEC Circulars and Notifications referred above may be seen. 7. All the Exporters and members of the Regional Advisory Committee and all the Trade Associations, Chambers of Commerce and Industry in the State of Telangana are requested to circulate the Public Notice among their constituent members for information and guidance. 8. Difficulties, if any, may be brought to the notice of this office. (Bankey Behari Agrawal) Principal Commissioner