LUT vs IEC code — do exporters need both under GST?
An LUT and an IEC (Import Export Code) are entirely separate registrations that solve different problems. The IEC, issued by DGFT, is what lets you legally import or export goods across the Indian customs border in the first place. The LUT, filed on the GST portal, is what lets you do so without paying IGST upfront. Most goods exporters need both; pure service exporters often only need the LUT.
What the IEC actually does
Issued by the Directorate General of Foreign Trade, an IEC is a 10-digit code required to clear customs when goods cross the Indian border, whether you're importing or exporting. Without one, you generally can't file the shipping documentation customs requires for a physical export.
Where the LUT comes in
Once you can legally export — with an IEC, if you're shipping goods — the LUT is what determines whether IGST applies to that export invoice. The two serve completely different regulatory purposes: one is a trade-border requirement, the other is a tax-treatment mechanism.
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Check my eligibility →Do service exporters need an IEC too?
Historically, services weren't always required to have an IEC, though DGFT rules have shifted over time on when one is expected. Since requirements can vary by sector and change periodically, it's worth confirming your specific situation with a professional rather than assuming either way.
Where to get each one
An IEC is applied for online through the DGFT website and is typically issued within a few working days, though it needs to be updated annually to stay active. An LUT is filed separately on the GST portal and needs to be renewed every financial year. Keeping both current is a routine part of export compliance, not a one-time setup task.
Can I file my GST LUT before I have an IEC?
Yes — the two aren't sequentially dependent on the GST portal itself. In practice, most exporters set up both around the same time so they're not stuck able to file GST-compliant invoices but unable to clear customs, or vice versa.
This article is for general information only. For your specific situation, consult a practicing CA.
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