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TMI BlogSub: Clarification regarding exports under claim for drawback in the GST scenario.X X X X Extracts X X X X X X X X Extracts X X X X ..... stry Rates (AIRs) under Duty Drawback scheme viz. rates and caps available under columns (4) and (5) of the Schedule of All Industry Rates of Duty Drawback have been continued for a transition period of three months i.e. 1.7.2017 to 30.9.2017 (Circular No. 22/2017-Customs dated 30.6.2017). 3. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide Note and Condition 12A of notification No.131/2016-Cus (N.T.) dated 31.10.2016 as amended by notification No.59/2017-Cus (N.T.) dated 29.6.2017. The certificate aimed to ensure that there was no double neutralisation of taxes by way of credit/refund and drawback. However, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mat is also being suitably included in the EDI shipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in the past shipping bills for which let export orders have been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier. 6. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export orders have not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, the said Note and Condition 12A are not applicable. For such goods, the declaration from exporter or certificat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at in respect of export products covered under Shipping Bill Nos. .. dated on which higher rate of drawback under column (4) and (5) of the Schedule of All Industry Rates of duty drawback of Notification No. 131/2016-Customs (N.T.) dated 31.10.2016 (as amended) is claimed a) (i) no input tax credit of the Central Goods and Services Tax or of the Integrated Goods and Services Tax has been and shall be availed on the export product, OR (ii) no input tax credit of the Central Goods and Services Tax or of the Integrated Goods and Services Tax has been and shall be availed on any of the inputs or input services used in the manufacture of the export product, OR (iii) no refund of Integrated Goods and Services Tax paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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