Board Instruction No.10/2017 -Customs. dated 06.07.2017 on GSTIN requirement for the purpose of Import and Export - Customs - TRADE FACILITY NO. 06/2017

GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, WILLINGDON ISLAND, COCHIN-682009 F. No. C1/03/2016-TU. Cus. Dated: 07.07.2017. TRADE FACILITY NO. 06/2017 Subject: Board Instruction No.10/2017 -Customs. dated 06.07.2017 on GSTIN requirement for the purpose of Import and Export- Reg. Kind attention of exporters, importers, Customs Brokers, Steamer Agents and all other stakeholders is drawn to the Central Board of Excise Customs (CBEC) Instruction No. 10/2017-Customs dated 6th July 2017 (copy enclosed), which addresses the issues relating to the requirement of GSTIN for the importers and exporters at the time of import and export of goods. 2. In view of the confusion prevailing over the requirement of GSTIN for importers and exporters, the Central Board of Excise and Customs (CBEC) vide Instruction No. 10/2017 - Cus , seeks to draw the attention of all stakeholders towards the Section 23 of the CGST Act which specifically deals with persons not liable to registration. It is also provided that the Government, on the recommendation of GST Council, reserves the right to specify the class of person who need not obtain GSTIN, in which case PAN of the importer and exporter would suffice. 3. Consequent to the above mentioned changes notified by the Board, -all the stakeholders are required to take cognisance and comply with the same. Sd/- (Pullela Nageswara Rao) Commissioner of Customs