GSTIN requirement for the purpose of import & export

Ref No. : ES/ 113/ 2017-18                                                                                    July 07, 2017

To: Members of the Council


GSTIN requirement for the purpose of import & export

 Dear Member,

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 

  • Section  23  of the  COST  Act  specifically  deals  with  the persons  not  liable  to  registration. 
  • Importers  and  Exporters  engaged  exclusively  in the  import  and export  of  goods  that  are  either  not  liable to  tax  or are wholly exempt  from  tax  under the  CGST  or IGST  Acts  both. 
  • Further, Government  may on the recommendation of the Council  specify  the  class of person who need  not  obtain GSTIN  [Sub-section (2) of the  said  Section  23 refers].  In such cases PAN (which is authorized as IEC by DGFT) of the importer and exporter would suffice.

Members are requested to make note of the above.

Thanking you,


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