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.
- 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.
Frequently Asked Questions
Do I need to pay GST on exports from India?+
No. Exports are treated as "zero-rated supply" under Section 16 of the IGST Act, not "exempt." The distinction matters: on an exempt supply you cannot claim Input Tax Credit, but on a zero-rated supply you can. You charge 0% GST on the export invoice and still claim ITC on the GST you paid on inputs — packaging, logistics, marketplace fees, raw materials — used to fulfil that export.
What is LUT and do I need to file one to export?+
A Letter of Undertaking (LUT), filed via GST RFD-11, lets you export without paying IGST upfront and claiming a refund later — you export under a formal undertaking instead. Without an LUT, you'd need to pay IGST on the export and then apply for a refund, which ties up working capital. Most regular exporters file an LUT at the start of each financial year.
What is an IEC code and is it mandatory for exporting?+
An Import Export Code (IEC) is a 10-digit code issued by DGFT, mandatory for any business importing or exporting goods or services from India — including selling abroad via Amazon Global Selling or a similar marketplace program. It's a one-time registration, separate from your GSTIN, and required before you can legally ship an export order.
How is an export GST refund different from a domestic refund?+
Exporters can claim a refund of unutilised ITC or IGST paid on exports, and are the most common beneficiaries of CBIC's risk-based 90% provisional refund scheme — low-risk exporters with a clean filing history can get 90% of a refund claim released within days instead of the usual months, with the remaining 10% released after final verification.