F.No.S/12-Gen-82/2015-16 AM(X)

Date: 11.07.2017

Public Notice No. 93/2017

Sub: GSTIN requirement for the purpose of import & export –Reg.

Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Instruction No. 10/2017-Customs, dated 6th July, 2017 issued by Board.

2. Instances have been brought to the notice 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.

3. 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.

4. In this regard, it may be seen that Section 23 of the CGST Act specifically deals with the persons 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.

5. It is being clarified and assured that there is no hold up of import and export consignments, wherever GSTIN is legally not required. Importers, Exporters and Customs Brokers are requested to quote authorized PAN in the bills of entry or shipping bills for such clearance

6. Difficulty, if any may also be brought to the notice of Deputy / Assistant Commissioner in charge of Appraising Main (Export) through email / phones (email address:, Phone No: 022-27244959). Action to be taken in terms of decisions taken in this Public Notice should be considered as standing order for the purpose of officers and staff.

Commissioner of Customs (NS-IV).

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One response to “No hold up of import /export consignments for GSTIN unless legally required”

  1. Santosh Sharda says:

    A young lady has just started a prop. firm in April. Intention was to supply dresses on a very tiny scale to customers abroad for their personal use. She got the first advance in June. Since the bank would not credit the amount without IEC, she got the IEC. Now when she asked the courier company regarding the formalities (in April he had said that only IEC is reqd), he says that she has to get GST Regn which she applied for. The cost of all this setting up (including the payment that she would require of a GST professional is more than the sale price of the first sale. From your report I learn that a person involved in only export can export with PAN. I know she will not be able to continue with all these formalities which are beyond her personal ability. and when permitted she will cancel the GST regn. Or is there a simpler way to continue. She cannot stop now as the bank pointed out the rules that the export has to be adjusted against the payment.

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