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If Exempt Goods Are Imported/Exported GSTIN Not Required

To trade their goods, the traders do not need a GST registration number and quoting PAN would be enough, as if the goods being imported or exported are GST exempted, the Customs department has cleared this.

As the new Goods and Services Tax (GST) rules were not so clear and some consignments were being delayed at ports, so this clarification was given.

There is no hold up of import and export consignments and it is being clarified and assured wherever GSTIN is legally not required, announced by the Maharashtra State Customs Department. For such clearance in the bills of entry or shipping bills Importers, exporters, and customs brokers are requested to quote authorized PAN.

To every registered trader, GSTIN (Goods and Services Taxpayer Identification Number) has been given and in the GST regime, this 15 digit unique is replacing the TIN (Taxpayer Identification Number). With the commercial tax department, under the previous indirect tax system and had been given to every business entity on registration, the TIN was the unique 11 digit number.

For clearance of shipments at the ports, pertaining to the need of GSTIN there were some confusions and the GST regime started from July 1.

In the supply of GST exempt goods (import and export), the Central GST Act has exemptions for businesses that are exclusive. Under the GST Act, the importers and exporters of these goods don’t need registration.

“Difficulty, if any may also be taken to the notice of Deputy / Associate Commissioner in the cost of Appraising Main (Export) through email/phones,” the notice said while also informing that PAN will do for transfer and trade of GST exempt products.

To help in customs and GST related matters From July 1st the Directorate of International Customs (DIC) has been set up of international concern.