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of <h1>GSTIN Required for Import/Export; Section 23 CGST Act Exempts Non-Taxable Goods with PAN as IEC.</h1> Importers, exporters, and customs brokers are informed about the requirement of a GSTIN for import and export activities, as per Board's instruction No. 10/2017-Cus. The Central Goods and Services Tax Act, 2017, and the Integrated Goods and Tax Services Act, 2017, govern registration provisions. Section 23 of the CGST Act exempts certain importers and exporters from registration if their goods are non-taxable or fully exempt under the CGST or IGST Acts. In these cases, a PAN, authorized as IEC by DGFT, is sufficient and should be specified in Bills of Entry or Shipping Bills.
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