9911796707
TMI BlogFixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise Duties & Service Tax Drawback Rules, 1995 in the GST scenario – Reg.X X X X Extracts X X X X X X X X Extracts X X X X ..... ters, Importers and other stake holders is invited to Circular No 23/2017 issued vide file No 609/46/2017-DBK dated 30.06.2017 on the above mentioned subject. 2. As you are aware, in terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board s Circular No. 14/2003-Cus dated 6.3.2003, DO letter No. 609/110/2005-DBK dated 26.8.2005, Instruction No. 603/01/2011-DBK dated 11.10.2013, Circular No. 29/2015-Cus dated 16.11.2015 and Circular No. 54/2016-Cus dated 22.11.2016 governing the procedure f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No. 59/2017-Cus (N.T.) dated 29.6.2017 for claiming composite AIR during transition time) at the time of application for fixation of Brand rate of drawback. At the same time, the exporter has the option of claiming the Brand rate of Customs duties and remnant Central Excise duties (in respect of goods given in Fourth Schedule to Central Excise Act, 1944) and avail input tax credit of CGST or IGST or refund of IGST paid on exports. 4. Further, in view of implementation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... already filed application relates to exports from multiple places, the application should be transferred to the Principal Commissioner/Commissioner of Customs having jurisdiction over any one of the places of export as per choice of the exporter. The exporter concerned may be requested to indicate his choice in this regard before the transfer of his application. For smooth transition of Brand rate related work to Customs formations, it is essential that transfer of documents is undertaken carefully and in close coordination with concerned Customs authorities without disruption, delay etc. 6.1. Some of the Customs formations are at present working under the jurisdiction of Commissioners of Central Excise. It may be noted that Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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