https://www.taxtmi.com/circulars?id=59868 Requirement of GSTIN for import and export is clarified: persons exclusively supplying goods that are not taxable or wholly exempt need not obtain GSTIN and may use authorised PAN (as IEC) for bills of entry and shipping bills; customs must not delay consignments where GSTIN is legally unnecessary and stakeholders should quote authorised PAN for clearance. en-us Thu, 20 Jul 2017 00:00:00 +0530 Tue, 26 Feb 2019 15:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59868 Requirement of GSTIN for import and export is clarified: persons exclusively supplying goods that are not taxable or wholly exempt need not obtain GSTIN and may use authorised PAN (as IEC) for bills of entry and shipping bills; customs must not delay consignments where GSTIN is legally unnecessary and stakeholders should quote authorised PAN for clearance. Circulars Customs Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59868