Drawback of central tax means, Goods and Services Tax - GST

[Nikhil Virkar]

Pls refer 2nd proviso to Section 54(3) of CGST Act. Refund of unutilised ITC cannot be claimed if drawback of central tax is claimed. Request to clarify (1) Drawback of central tax means what? (2) Which category of tax payer is allowed to claim and under which section of Customs Act? (3) How it will affect Refund u/r 89(4) when drawback allows only for Customs duty and excise as per definition of drawback rules 2017?.

Posts / Replies

[Shilpi Jain]

Yes presently drawback is of customs duty only.

[Nikhil Virkar]

Thank you madam. Request to clarify point No. 1 and 2 as nowhere in drawback rules drawback of central tax is mentioned.