M S International distinguished as the most reliable and reputed import-export consultant across the nation for exhibiting these services with excellence and competence. As per the GST framework, the GST acts as a destination-based tax/ consumption-based tax levied by the government on the supply of goods and services. We facilitate our clients to import or export their products worldwide. Currently, Duty Drawback provisions are made to grant rebate of duty or tax chargeable and provide a mechanism for neutralizing customs duty, central excise, and service tax on any imported materials or excisable materials used or taxable services used as input services in the manufacture of export goods. It is one of the export incentives provided by the Government of India under the Foreign Trade Policy. Under this policy, the decision was taken by the Government of India, exporters availing higher rate of duty drawback may not be eligible for a refund of IGST on exports. However, an equivalent wasn't a permitted reason under the GST law to withhold refunds. Thus, under the GST regime, exports would be considered as zero-rated supply and exporters are eligible to say a refund of GST paid. Further, the duty drawback scheme shall continue and exporters undertaking exports during this era can claim a better duty drawback. However, it's going to apply certain conditions like no input decrease of CGST/IGST when claimed, no refund of IGST paid on export goods when claimed and no CENVAT credit when carried forward.