Mandatory export data fields require state and district of origin plus GSTIN and trade agreement details in shipping bills. Shipping Bills must include the State and District of Origin for each item, details of applicable Preferential Trade Agreements, and the Standard Unit Quantity Code (SQC) for the relevant Customs Tariff Heading; GSTIN declaration is mandatory for taxpayers registered under GST. These additions supplement the electronic integrated declaration under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations and align customs export data with GSTN records, with implementation supported by ICES advisory materials and annexures.
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.
Mandatory export data fields require state and district of origin plus GSTIN and trade agreement details in shipping bills.
Shipping Bills must include the State and District of Origin for each item, details of applicable Preferential Trade Agreements, and the Standard Unit Quantity Code (SQC) for the relevant Customs Tariff Heading; GSTIN declaration is mandatory for taxpayers registered under GST. These additions supplement the electronic integrated declaration under the Shipping Bill (Electronic Integrated Declaration and Paperless Processing) Regulations and align customs export data with GSTN records, with implementation supported by ICES advisory materials and annexures.
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