Customs – Import – Export – SEZ – By: – Kishan Barai – Dated:- 26-7-2017 – Is GST registration mandatory for Export Import Business? NO, Exports are classified as Zero rated supply under GST Law There is ambiguity regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in unnecessary delay in the clearance of the goods. Persons engaged only in the supply of goods (import and export) that is not liable to tax or is exempt from t
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