AIRs not required for calculation of Brand Rate of duty-drawback post GST, clarifies CBIC

CBIC issues clarification regarding applicability of Circular Nos. 83/2003 and 97/2003 dated November 14, 2003 to cases of Brand Rate fixation in the post GST era; Said clarifications were issued in respect of certain specific items, i.e. finished/lining leather, bicycles and their parts/accessories and bus bodies when used in the export product; Clarifies that in post GST, since Central Excise duty on inputs and Service Tax on input services used in the m...