Clarification regarding exports under drawback claim at higher rates along with GST amendments in July,2017

CEPC/GST/2017                                                                                                       31.07.2017



All Members of CEPC


Dear Sir/Madam,​​


Ministry of Finance has issued notification 73/2017-Customs (N.T) dated July 26, 2017 for providing clarification regarding exports under claim of Drawback in GST regime thereby amending its earlier notification No. 131/2016 - Customs (N.T.), dated the 31st October, 2016.


Central Board of Excise and Customs (CBEC) has also issued circular number 32/2017-Customs dated July 27, 2017 for clarifying the implications of above mentioned notification of Ministry of Finance. (Notification and Circular both are attached herewith).


Vide Circular No. 22/2017-Customs dated 30.6.2017 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


However, for claiming the above higher rate of duty drawback there was requirement of a certificate to be obtained from the jurisdictional GST officer prescribed vide Note and Condition 12A of Notification 131/2016-Cus (N.T.) dated 31.10.2016 as amended by Notification 59/2017-Cus (N.T.) dated 29.6.2017. However, in view of factors such as absence of clarity about jurisdictional GST officer, time lag between exports and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export.


Gist of important amendment in above process is as under:


1. The Government has amended Note and Condition 12A of Notification 131/2016-Cus (N.T.) dated 31.10.2016 by this notification and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback.


2. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter w.e.f July 01, 2017 itself. However, department officer may conduct surprise check/verification in case to case basis.


3. In respect of exports that have already been made, exporters may submit a single declaration regarding the export 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.


4. 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.


Format of self declaration for higher drawback is appended in circular 32/2017-Customs attached with this mail.


Please also find attached herewith Notification of Amendments in GST – July,2017 dated 27.07.2017.


We will keep you updated for other important changes in GST, if any.



Thanking you,






                                                                                                                                    Actg. Executive Director Cum Secretary

Please see attached documents.
Amendment in GST rules july 2017    
Clarification regarding exports under claim for drawback in the GST scenario    
Central Excise Act