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

| Eeeaens OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT), ; DRAWBACK SECTION, NEW CUSTOMHOUSE, ee : Be. BALLARD ESTATE, MUMBAI— 400 001. — ig es sree Bee F.No. S/26-Miso-19/2019-20 DBK Date: 29.08.2019 q TRADE NOTICE NO.74 _12019 : oS : Sub: Clarification regarding applicability of All Industry Rates of duty : drawback while fixing Brand Rate of duty drawback in post GST era. : Attention of the Trade and the Trade and Trade and and other stakeholders stakeholders is invited to Board's Circular : No. 24/2019-Customs dated 24/2019-Customs dated dated 08.08.2019 issued vide F. No. 609/39/2019-DBK. Board has FE received representations from trade and field formations, seeking clarification on ; applicability of Circular Nos. of Circular Nos. Circular Nos. Nos. 83/2003 dated dated 18.09.2003 and 97/2003 dated 14.11.2003 to : cases of Brand Brand Rate fixation in the post GST era. the post GST era. GST era. era. 4 2. The matter has been examined by Board. Circular Nos. 83/2003- Customs

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ated 14.11.2003 to : cases of Brand Brand Rate fixation in the post GST era. the post GST era. GST era. era. 4 2. The matter has been examined by Board. Circular Nos. 83/2003- Customs

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Attention of the Trade and the Trade and Trade and and other stakeholders stakeholders is invited to Board's Circular No. 24/2019-Customs dated 24/2019-Customs dated dated 08.08.2019 issued vide F. No. 609/39/2019-DBK. Board has received representations from trade and field formations, seeking clarification on applicability of Circular Nos. of Circular Nos. Circular Nos. Nos. 83/2003 dated dated 18.09.2003 and 97/2003 dated 14.11.2003 to cases of Brand Brand Rate fixation in the post GST era. the post GST era. GST era. era. 2. The matter has been examined by Board. Circular Nos. 83/2003- Customs dated 18.09.2003 and 97/2003- Customs dated 14.11.2003 were issued by the Board certain specific items, namely, finished/lining leather, bicycles and their parts/accessories allowing the applicability of All Industry Rates (AIRs) of Duty Drawback in respect of and bus bodies when used in the export product, while determining Brand Rate of Duty Drawback under Rules 6 and 7 of the then Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 (now Customs and Central Excise Duties Drawback Rules, 2017). These clarifications 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. :

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d based on the premise that the aforesaid items were exempt from levy of Central Excise duty and the duties on their inputs remained unrelieved. :

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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 thereunder, the basic premise for applicability of AlRs i ; regime.for calculationAccordingly,of Brandit Rateis clarifiedof dutythat drawbackcontentsno oflongerparaexists3(a) andfor exports3(b) ofmadeCircularin GSTNo. is 83/2003 dated 18.09.2003 and Circular No. 97/2003 dated 14.11.2003 are not applicable “ is oy - for exports made in post GST era. | : oe hy ede an As regard the duties to be rebated under Duty drawback scheme in post ; Ahk Gey era, which are not refunded or neutralized in any other manner, the same can be 7 ; ; : claimed by the exporter on actual basis in terms of Rules 6 and 7 of aforesaid Rules,

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oe Action to be taken in terms of decision taken in this Public Notice should be ~~ <“! &S Standing Order for the purpose of officers and stalf, |

Difficulties facad, if any, may be brought to the notice of the undersigned,

(MANO.KKUMAR KEDIA) Commissioner of Customs (Export), New Custom House, Mumbai Zone-l,

1. The Principal Chief Commissioner of Customs, Mumbai Zone-1 ' .

2. All the Principal Commissioners/Commissioners of Customs, NCH, Mumbai.

3. All the Additional/Joint Commissioners of Customs, NCH; Mumbai.

4. Allthe Deputy/Assistant Commissioners of Customs, NCH, Mumbai. 5. Notice Board.

5. EDI for uploading on website.

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