Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE No. 07/2019 Dated:- 11-1-2019 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS (IMPORT-I),
DRAWBACK SECTION, NEW CUSTOM HOUSE,
BALLARD ESTATE, MUMBAI – 400001.
F. No. S/26-Misc-22/2018-19 DBK
Date: 11.01.2019
PUBLIC NOTICE No. 07/2019
Sub: reg.
Attention of the Trade is invited to Board's Circular No. 32/2017- Customs issued vide F. No. 609/64/2017-DBK dated 27.07.2017.
2. As you are aware, the higher All Industry 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 & Public Notice No.84/2017-NCH, Mumbai dated 05.07.2017).
3. Various issues have been highlighted by field formations and exporters regarding the requirement of a certificate
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be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
5. Since Notes and Conditions of Notification No. 131/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said Notification, accordingly in terms of the Section 75(3) of the Customs Act, 1962 and Rule 5(2) of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, it may be noted that the changes made in Note and Condition 12A shall be applicable w.e.f, 1.7.2017 itself. Thus, exports which have been made from 1.7.2017 onwards shall be governed by the revised Note and Condition 12/4. 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 pr
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IR Schedule under Notification No.
131/2016-Customs (N.T.) dated 31.10.2016 (as amended)
I/We, M/s.
IEC No.
and address
hereby declare that in
dated
respect of export products covered under Shipping Bill Nos.
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)
OR
OR
(b)
(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,
(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,
(iii) no refund of Integrated Goods and Services Tax paid on export product shall
be claimed;
[Please strike out (i), (ii) or (iii), whichever is not applicable.]
CENVAT cre
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