Hi, I own a small S/W development company, I have an IEC certificate but since the annual revenue is less than 20L I have not gone for GST registration.

I recently imported a development board, and the courier service (UPS) is asking for a GST exemption certificate to process the import as a corporate import instead of personal import.

I called up the GST helpdesk and the dgft helpdesk both of them are not aware of the existence of such a certificate.

Can you please enlighten me about who issues a “GST Exemption certificate” for import?