GSTIN requirement for the purpose of import & export

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..... ssioners 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 G .....

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..... ouncil 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. 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 Br .....

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