As per Systems design, whenever higher rate (composite rate) of drawback is claimed, the non-availment of credit certificate is a mandatory document and unless it is recorded as available, shipping bill will not move to LEO stage. No TED refund would be available as the central excise duty is subsumed under the GST. iv. Applicable import duty after GST implantation, Baggage clearance after GST implementation, Procedures to claim Drawback after GST implantation, Export procedure changes after GST implementation, Factory stuffing procedures after GST implementation, Import of goods attracts IGST but not CVD under GST regime, Import goods attracts IGST and CVD under GST regime, Import Goods attract IGST, CVD and Compensation Cess under GST regime, Safeguard duty and Anti-dumping duty after GST implementation, //
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