Section 3(1)(k) in The Courier Imports and Exports (Electronic Declaration and Processing) Regulations, 2010
(k)[ "Goods and Services Tax Identification Number" (GSTIN) means the number assigned under rule 3 of the Goods and Services Tax Registration Rules, 2017;] [Inserted by Notification No. G.S.R. 812(E), dated 30.6.2017 (w.e.f. 5.5.2010).]