Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.
42/2017 Dated:- 3-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
Phone No:02836-271468/469, Fax No.02836-27 1467
F. No. S/20-07/AG/GST/17-18
Dated: 03/08/2017
PUBLIC NOTICE No. 42/2017
Subject: Clarification regarding exports under claim for drawback in GST Scenario -reg.
Attention of the Trade is invited to Board's Circular No. 32/2017- Custom 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 Draw
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etc., the said certificate from GST officer may not be available immediately at the time of export.
4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-Cus (NT) dated 31.10.2016 by Notification 73/2017-Cus (N.T.) dated 26.7.2017 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.
5. Since Notes and Conditions of Notification No. l31/2016-Cus (NT) dated 31.10.2016 (as amended) are integral part of the rates of drawback given under
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products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
6. Another aspect that may be noted is that there . could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. 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 12 of said Notification No. 131/2016-Customs (NT) shall continue.
7. As part of audit checks, the need f
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