F.No.609/23/2017-DBK
Government of India
Ministry of Finance, Department of Revenue
Central Board of Excise & Customs
Drawback Division
4th floor, Jeevan Deep Building,
Parliament Street, New Delhi-110001
Dated 23rd February, 2017
To
Export Promotion Councils/ Commodity Boards/ Trade and Industry Associations/ Chambers of Commerce
(As per list attached)
Subject – Suggestions on All Industry Rates (AIRs) of duty drawback under the GST framework
As you are aware, Goods and Services Tax (GST) is likely to be implemented by 1st July, 2017. The Model GST Laws are already in public domain. To ensure smooth transition to GST framework, the Drawback Committee is to formulate and recommend revised All Industry Rates (AIRs) of drawback on exports and/ or any other relevant drawback like rebate to be implemented for exports in the context of new GST environment and/or remnant tax structure.
2. Your considered suggestions/views are sought in this regard, which may be provided by 15.3.2017. These may also be sent by email to [email protected].
Yours sincerely,
(Nitish K. Sinha)
Joint Secretary to the Govt. of India
Tel: 23341079
SI. Export Promotion Councils
1 Apparel Export Promotion Council (AEPC) – Gurgaon
2 All India Cycle Manufacturers’ Export Promotion Council – New Delhi
3. Basic Chemicals, Pharmaceuticals & Cosmetics Export Promotion Council (CHEMEXCIL) -Mumbai
4 Carpet Export Promotion Council (CEPC) – New Delhi
5 Chemicals and Allied Products Export Promotion Council (CAPEXIL) – Kolkata
6 Cashew Export Promotion Council – Kerala
7 Cotton Textiles Export Promotion Council (TEXPROCIL) – Mumbai
8 Council for Leather Exports (CLE) – Chennai
9 Engineering Export Promotion Council (EEPC) – New Delhi
10 Electronics and Computer Software Export Promotion Council – New Delhi
11 Export Promotion Council for Handicraft (EPCH) – New Delhi
12 Gem & Jewellery Export Promotion Council – Mumbai
13 Handloom Export Promotion Council (HEPC) – Chennai
14 Indian Silk Export Promotion Council – Mumbai
15 Indian Oilseeds and Produce Export Promotion Association (IOPEA) – Mumbai
16 Plastic Export Promotion Council – Mumbai
17 Pharmaceutical Export Promotion Council – Hyderabad
18 Project Export Promotion Council – New Delhi
19 Powerloom Development and Export Promotion Council (PDEXCIL) – Mumbai
20 Shellac and Forest Products Export Promotion Council – Kolkata
21 Sports Goods Export Promotion Council – New Delhi
22 Synthetic & Rayon Textile Export Promotion Council (SRTEPC) – Mumbai
23 Wool Industry Export Promotion Council – Mumbai
Commodity Board
24 Agricultural & Processed Food Products Export Development Authority (APEDA) – New Delhi
25 Coffee Board – Bangalore
26 Coir Board – Kochi
27 Jute Manufacturer Development Council – Kolkata
28 Marine Product Export Development Authority (MPEDA) – Kochi
29 Rubber Board – Kochi
30 Spice Board – Kerala
31 Tea Board – Kolkata
Trade / Industry Association
32 All India Agarbathi Manufacturers Association – Bangalore
33 All India Confederation of Small & Micro Industries Association New Delhi
34 All India Cycle Manufacturers’ Association – New Delhi
35 All India Stainless Steel Industries Association – Mumbai
36 All India Rice Exporters Association – New Delhi
37 Association of Synthetic Fibre Industry – Mumbai
38 Automotive Component Manufacturers Association of India – New Delhi
39 Builders Hardware Exporters Association – Aligarh
40 Confederation of Footwear Industry – New Delhi
41 Confederation of Indian Textile Industry – New Delhi
42 Delhi Exporters Association – New Delhi
43 Dyestuffs Manufacturers’ Association of India – Mumbai
44 Federation of Indian Coir Exporters’ Associations – Kerala
45 Federation of Indian Mineral Industries – New Delhi
46 Glass Manufacturer and Export Association – New Delhi
47 Hand Tools Panel – Jalandhar
48 Indian Bicycle Manufacturers Association – Ludhiana
49 Indian Council of Ceramic Tiles & Sanitaryware – New Delhi
50 Indian Tobacco Association – Guntur
51 Indian Sugar Mills Association (ISMA) – New Delhi
52 Jamnagar Chamber of Commerce & Industry (JCCI) – Jamnagar
53 Manufacturers Association of Information Technology (MATT) – New Delhi
54 Moradabad Handicraft Exporters Association – Moradabad
55 Punjab Stainless Steel Industries Association – New Delhi
56 Panipat Exporters Association – Panipat
57 Seafood Exporters Association of India – Cochin
58 Society of Indian Automobile Manufacturers (SIAM) – New Delhi
59 Steel Furnace Association of India – New Delhi
60 Steel Wire Manufacturers Association of India – Kolkata
61 Tamilnadu Handloom Industry and Trade Association – Chennai
62 Tirupur Exporters Association – Tirupur
63 Tractor Manufacturers Association (TMA) – New Delhi
64 Writing Instruments Manufacturers Organisation – New Delhi
Chambers of Commerce
65 ASSOCHAM – New Delhi
66 Confederation of Indian Industry (CII) – New Delhi
67 Federation of Indian Chambers of Commerce and Industry (FICCI) – Delhi
68 Federation of Indian Export Organizations (FIEO) – New Delhi
69 PHD Chamber of Commerce & Industry – New Delhi
sir,
Please let me know urgently,
When I refer public notice 72/17, i advise to file revise declaration for claiming draw back,
15. Changes in Drawback Declarations
A new declaration is being added for the exporter to certify that no input tax credit of CGST/IGST has
been availed for any of the inputs or input services used in the manufacture of the export goods, or that no
refund of IGST paid on export goods shall be claimed. For the transition period, i.e. till the exporters continue
to have used inputs on which CENVAT was paid, there will be 3 declarations:
DBK001 – “I declare that no input tax credit of the Central Goods and Services Tax or of the Integrated
Goods and Services Tax has been availed for any of the inputs or input services used in the
manufacture of the export goods.”
DBK002 – “I declare that no refund of Integrated Goods and Services Tax paid on export goods shall be
claimed.”
DBK003 – “I declare that CENVAT credit on the inputs or input services used in the manufacture of the
export goods has not been carried forward in terms of the Central Goods and Services Tax Act, 2017.”
For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e.
(1) DBK001 or DBK002 and (2) DBK003
PLEASE LET ME KNOW PUBLIC NOTICE ISSUED BY MUMBAI COMMISSIONERATE IS APPLICABLE TO ALL INDIA, WHETHER THERE ARE POSIBILITY, THAT WE CAN AVAIL CENVAT FACILITY BY GIVING SUCH DECLARATION.
A CALL OR WHATS APP REPLY (9039811571) SHALL BE HIGHLY APPRECIATED.
REGARDS,
GIRISH