Export made whether on account of supplies of goods or services, have been categorised as “Zero Rated Supplies” in the IGST Act.

It is a registration required for persons importing or exporting goods and services from India. Importer Exporter Code commonly known as IEC Code is issued by the office of Director General of Foreign Trade (DGFT).

Sellers selling goods outside the state/country they operate is called the export of goods, purchasing goods from other countries is called import of goods.