Customs – 10/2017 – Dated:- 6-7-2017 – Instruction No. – 10/2017-Customs F. No. 450/119/2017-cus.IV Government of India Ministry of Finance Department of Revenue (Central Board of Excise & Custom) New Delhi dated the 6th July, 2017 To All Pr. Chief Commissioners/Chief Commissioners of Customs/Customs (Preventive) All Pr. Chief Commissioners /Chief Commissioners of Customs and Central Excise All Pr. Commissioners/Commissioners of Customs/Customs (Preventive) Madam/Sir, Subject: GSTIN requirement for the purpose of import & export-reg. Instances have been brought to the notice of the Board that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is res
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