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of <h1>Customs Circular Clarifies GSTIN Not Required for Importers/Exporters Supplying Exempt Goods; Use PAN for Clearance.</h1> The circular from the Office of the Commissioner of Customs addresses confusion regarding the requirement of GSTIN for importers and exporters. It clarifies that under the Central Goods and Services Tax Act, 2017, and the Integrated Goods and Services Tax Act, 2017, individuals engaged exclusively in the supply of goods that are not liable to tax or are wholly exempt do not need to obtain GSTIN. Instead, the PAN authorized as IEC by DGFT is sufficient. Importers, exporters, and customs brokers are advised to use the authorized PAN for clearance, and any issues should be reported to the Deputy/Assistant Commissioner.
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