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<h1>Migration of Central Excise and Service Tax assessees to GST regime: provisional registration for PAN holders with guidance support.</h1> Every Central Excise and Service Tax assessee with a valid PAN will be granted provisional GST registration under the draft CGST Act and draft GST Registration Rules; assessees are to use prescribed stepwise guidance on the government GST migration web pages and may contact nominated nodal officers listed in the annexure for assistance and clarifications.