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        Customs

        Board Instruction No.10/2017 -Customs. dated 06.07.2017 on GSTIN requirement for the purpose of Import and Export

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        GST registration requirement: exempt classes may use PAN instead of GSTIN for importers and exporters at import/export. GSTIN is required for importers and exporters, but Section 23 CGST Act allows specified classes not liable to registration; where so specified by the Government on GST Council recommendation, PAN shall suffice in place of GSTIN and stakeholders must comply with this position for import and export processing.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                GST registration requirement: exempt classes may use PAN instead of GSTIN for importers and exporters at import/export.

                                GSTIN is required for importers and exporters, but Section 23 CGST Act allows specified classes not liable to registration; where so specified by the Government on GST Council recommendation, PAN shall suffice in place of GSTIN and stakeholders must comply with this position for import and export processing.


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