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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Clarification on GSTIN Requirement for Importers/Exporters: Refer to Instruction No. 10/2017 and Section 23 of CGST Act.</h1> The Central Board of Excise & Customs issued Instruction No. 10/2017 on July 6, 2017, addressing the requirement of a GSTIN for importers and exporters during import and export activities. This instruction clarifies the confusion regarding GSTIN necessity and highlights Section 23 of the CGST Act, which outlines individuals not required to register. The government, based on GST Council recommendations, may specify who is exempt from obtaining a GSTIN, allowing the use of a PAN instead. Stakeholders, including exporters, importers, Customs Brokers, and Steamer Agents, must acknowledge and adhere to these provisions.
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