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

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..... TATUE CIRCLE, 'C' SCHEME, JAIPUR-05 C. No. VIII(H)9/CT/10/2019/5773 Dated: 23.08.2019 PUBLIC NOTICE NO. 23/2019 Subject: Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era. Representations have been received before Board from trade an .....

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..... arifications in the pre-GST era were issued based on the premise that the aforesaid 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 th .....

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