Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 2019 PUBLIC NOTICE NO. 30/2019 Subject: Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era- reg. Attention of Exporters, Custom Brokers and all members of trade is invited to the instructions contained in Board's Circular 24/2019-Customs dated on applicability of Cir .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... esaid items were exempt from levy of Central Excise duty and the duties on their inputs remained unrelieved. 3. Post GST, since Central Excise duty on inputs and Service Tax on input services used in the manufacture of export goods have been subsumed in GST for which input tax credit/refund is available there under, the basic premise for applicability of AIRS for calculation of Brand .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X