Customs -GSTIN requirement for the purpose of import & export - Customs - PUBLIC NOTICE No. 17/2017

OFFICE OF THE COMMISSIONER OF CUSTOMS, CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING, QUEEN'S ROAD, BENGALURU - 560 001 C.N0. VIII/09/20/2017 City cus Tech Date: 11.07.2017 PUBLIC NOTICE No. 17/2017 Sub: Customs -GSTIN requirement for the purpose of import export - regarding. **** Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Instruction No. 10/2017-Customs dated 06.07.2017 issued vide F. No. 450/119/2017-Cus.IV. 2. 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. 3. In this regard, it may be seen that Section 23 of the CGST 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. 4. There shall be no hold up of import and export consignments, wherever GSTIN is legally not required. Importers, Exporters and Customs Brokers should quote PAN in the bills of entry or shipping bills for such clearances. 5. Difficulties faced, if any may be brought to the notice of this office. (PARAG CHAKO BORKAR) COMMISSIONER