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Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise & Custom)
Instruction No. - 10/2017-Customs
New Delhi dated the 6th July, 2017
To
All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs
(Preventive)
All Pr. Chief Commissioners /Chief Commissioners of Customs and
Central Excise
All Pr. Commissioners/Commissioners of Customs/Customs
(Preventive)
Madam/Sir,
Subject: GSTIN requirement for the purpose of import &export-reg.
Instances have been brought to the notice of the Board that there is some
confusion regarding requirement of GSTIN for importers and exporters at the time
of import and export of the goods. This is resulting in avoidable delay in the
clearance of the goods.
The provisions of registration are contained in Chapter VI of the Central
Goods and Services Tax Act, 2017. The provisions related to registration under
the said Act are applicable to Integrated Goods and Services Tax Act, 2017
(IGST) by virtue of Section 20 of the IGST Act.
not liable to registration under the said Act. Persons engaged exclusively in
the supply of goods (import and export) that is either not liable to tax or is
wholly exempt from tax under the CGST or IGST Acts are not required to obtain
registration. Further, Government may on the recommendation of the Council
specify the class of person who need not obtain GSTIN [sub-section (2) of the
section 23 refers]. In such cases PAN (which is authorized as IEC by DGFT) of
the importer and exporter would suffice.
Jurisdictional Commissioners of Customs may ensure that there is no hold up
of import and export consignments, wherever GSTIN is legally not required.
Importers, Exporters and Customs Brokers may be guided to quote authorized PAN
in the bills of entry or shipping bills for such clearances.
Yours faithfully
(Zubair Riaz)
Director (Customs)
[F. No. 450/119/2017-Cus.IV]
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