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GSTIN requirement for the purpose of import & export

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Full Text of the Document

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....s, Customs Brokers and the members of Trade is invited to Board's instruction No. 10/2017-Cus dated 06.07.2017, on the above mentioned subject. It is noticed that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. Accordingly, it is clarified as under: 2 . The provisions of registration are contained in Chapter VI of t....

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