TMI BlogClarification regarding exports under claim for drawback in the GST scenarioX X X X Extracts X X X X X X X X Extracts X X X X ..... 17 Sub: Clarification regarding exports under claim for drawback in the GST scenario-Reg. Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Circular No. 32/2017-Cus dated 27.07.2017 on the above cited subject. 2. As you are aware, the higher All Industry Rates (AIRS) under Duty Dra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export. 4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017- Cus (N.T.) dated 26.07.2017 and dispensed with the requirement of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ised Note and Condition 12A. For all exports made w.e.f 1.7.2017 for which higher rate of drawback is claimed, exporter has to submit the self-declaration in the format attached. This format 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 past shipping bil ..... X X X X Extracts X X X X X X X X Extracts X X X X
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