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of <h1>GSTIN Not Required for Tax-Exempt Goods Import/Export; Use PAN as IEC for Clearance Efficiency.</h1> The Public Notice clarifies the requirement of GSTIN for importers and exporters during the import and export process, addressing confusion that causes delays in goods clearance. According to the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, individuals exclusively dealing in goods not liable to tax or wholly exempt from tax are not required to register for GSTIN. Instead, quoting the authorized PAN, which serves as the Importer Exporter Code (IEC) by the Directorate General of Foreign Trade (DGFT), is sufficient. Importers, exporters, and customs brokers should use PAN in relevant documentation.
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