Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE NO. 69/2017 Dated:- 27-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF COMMISSIONER OF CUSTOMS (AIR PORT & ADMIN.)
AIR CARGO COMPLEX, NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S(Misc.)-64/2017CCX/ Pt
Date: 27.10.2017
PUBLIC NOTICE NO. 69/2017
Sub: regarding.
Attention of the Exporters / Customs Brokers are invited that, in terms of Board's Circular No. 32/2017 – Customs issued vide F.N. 609/64/2017-DBK dated 27.07.2017 and 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 t
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e from GST officer may not be available immediately at the time of export.
3. 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 certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self- declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
4. Since Notes and Conditions of Notification No. 131/2016-Cus(N.T) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under the Schedule to said
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d in past shipping bills for which let export order has been given from 01.07.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
5. Further, there could be cases where export goods had been cleared from factory, warehouse, etc. Prior to 01.07.2017 but let export order has not been issued before 01.07.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms of Note and Condition 12A of said Notification No. 131/2016-Customs(N.T) dated 31.10.2016 shall continue.
6. Any difficulty faced in the implementation of the above may
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