Selling Internationally from India: GST, Exports & Compliance Guide
Amazon Global Selling or export orders — LUT filing, zero-rated GST invoicing, IEC codes, and country-of-origin rules for Indian sellers going cross-border.
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Introduction
Amazon Global Selling and similar marketplace programs have made cross-border selling a realistic next step for Indian sellers who've established themselves domestically — not just a large-enterprise activity. But exporting adds a layer most domestic-only sellers haven't dealt with: LUT filing, zero-rated invoicing, IEC codes, and country-of-origin labelling.
This page pulls together what an Indian e-commerce seller actually needs to check before shipping their first export order.
Before Your First Export Order
- GST for Exporters: LUT Filing and Zero-Rated Invoices — the core guide: why exports are zero-rated (not exempt) under Section 16 of the IGST Act, how to file an LUT via RFD-11, what an IEC code is, and how zero-rated invoicing actually works in practice. It also covers the Budget 2026-27 courier-export change (the ₹10 lakh per-consignment cap was removed) and the RoDTEP 30 September 2026 deadline.
- Top 5 Legal Considerations to Expand Internationally — beyond GST: the broader legal groundwork (contracts, IP, data, local compliance) before you sell into a new market.
Labelling and Product Compliance
- Country of Origin Rules for E-commerce in India — mandatory country-of-origin disclosure rules that apply to both imported goods you sell domestically and products you're exporting.
Getting Your Export Refund
- GST's New 90% Provisional Refund: How It Works — exporters are the most common beneficiaries of this scheme; a clean GSTR-1/GSTR-3B filing history is what gets you flagged low-risk for the fast-track 90% payout.