Customs GSTIN requirement for the purpose of import & export - Customs - PUBLIC NOTICE No. 14/12017

OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMMISSIONERATE II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL, KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU - 560300. C No VIII/48/90/2017 Air cus Tech. Dated 20.07.2017 PUBLIC NOTICE No. 14/12017 DATED 20.07.2017 Sub: Customs GSTIN requirement for the purpose of import export-Reg. **** Attention of the trade and industry, exporters, Importers and other stake holders is invited to Instruction No.10/2017- Customs issued vide file F. No. 450/119/2017-Cus.IV dated 06.07.2017 on the above cited subject. 2. In this regard, there is some confusion on 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. 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. 3. 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. 4. Importers, Exporters and Customs Brokers are advised to quote authorized PAN in the bills of entry or shipping bills for such clearances. 5. Difficulties, if any may be brought to the notice of the undersigned. (P. ANJANI KUMAR) COMMISSIONER OF CUSTOMS