Ref No. : ES/ 113/ 2017-18 July 07, 2017
GSTIN requirement for the purpose of import & export
This is to inform you that the Central Board of Excise and Customs has issued Instruction No. 10/2017- Customs dated 06.07.2017 on the above subject.
It has been noticed that there is some confusion regarding requirement of Goods and Services Tax Identification Number (GSTIN) among the members of Trade at the time of import and export of the goods, resulting in avoidable delay in clearance of 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 Tax Services Act, 2017 (IGST) by virtue of Section 20 of the IGST, Act.
In this connection, it may be seen that
Members are requested to make note of the above.