The Duty Drawback Scheme introduced for incentivizing and facilitating exports has been continued under the GST regime. This drawback scheme is an export beneficiation where either a part, or in some cases the entire customs and central excise duties levied on inputs used in manufacturing export goods and Service tax on services used for export of such goods are refunded by the Central Government to the exporter.The exports that are eligible under this scheme are:export of goods which were imported into India as such, orexport of goods which were imported into India for use for identified purposes andexport of goods which are manufactured or produced out of materials which were either imported or indigenously procured. For more: Duty Drawback Scheme and GS