GSTIN exemption: PAN as IEC suffices for importers and exporters exclusively trading in non taxable or exempt goods. Importers and exporters exclusively engaged in import or export of goods that are not liable to tax or are wholly exempt under CGST or IGST need not obtain a GSTIN; PAN (when authorised as an IEC by DGFT) suffices for customs clearance, and Commissioners must ensure consignments are not held up and that PAN is quoted in bills of entry and shipping bills where the exemption applies.