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


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 dirdbk-rev@nic.in.

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

More Under Goods and Services Tax

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Category : Goods and Services Tax (7586)
Tags : goods and services tax (6059) GST (5660)

One response to “AIR Rate of duty drawback under GST framework: CBEC invite suggestions”

  1. GIRISH says:


    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
    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




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