# E-commerce Exports & Global Selling

> Online exports are zero-rated under GST: file a Letter of Undertaking each year to export without paying IGST, or pay IGST and claim a refund. You need an IEC, and exports through courier or postal channels follow the customs rules for those modes, including the Dak Ghar Niryat Kendra facility for India Post. Export proceeds must be realised through banking channels within the period allowed under FEMA, and income is taxed in India like any other business income.

Practice: E-commerce Seller Services — https://www.industax.com/services/ecommerce/

Payout routes matter: marketplace payouts through approved payment aggregators give the export documentation (e-FIRA or equivalent) banks need for GST refunds and FEMA reporting.

We set up IEC, LUT and customs registrations, reconcile shipping bills with payouts, file refund claims where IGST was paid, and handle the income tax treatment.

## Key facts

| Item | Detail |
| --- | --- |
| GST | Zero-rated; LUT or IGST refund |
| IEC | Required for exports |
| Channels | Courier, postal (DNK), cargo |
| Realisation | Through banking channels within FEMA time limits |

## Who needs this

- Sellers on Amazon Global Selling, Etsy and eBay
- D2C brands shipping abroad
- Artisans and small exporters

## What's included

- IEC and LUT
- Customs mode setup
- Payout reconciliation
- Refund claims

## Documents

- Shipping bills or postal bills of export
- Payout statements
- Bank realisation advices

## Process

1. **Set up** — IEC, LUT and customs registrations.
2. **Ship** — Exports through the chosen channel.
3. **Realise** — Payouts matched and refunds claimed.

## FAQs

### Do I need an LUT for every export?

No. One LUT filed on the GST portal covers the whole financial year.

### Is IEC needed for courier exports?

Yes, for commercial exports. Customs requires the exporter's IEC on the export declaration.

### Are foreign platform fees subject to Indian GST?

Fees charged by foreign platforms to an Indian registered seller are generally imports of services, with GST payable under reverse charge and claimable as credit.

## Official sources

- GST portal: https://www.gst.gov.in/
- DGFT — e-commerce exports: https://www.dgft.gov.in/

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Canonical page: https://www.industax.com/services/ecommerce/ecommerce-exports
Publisher: Indus Tax — CA-led tax and compliance firm (https://www.industax.com). Contact: info@industax.com, 9059139258.
This is general information, not advice for your specific facts.