Every establishment dealing with Imports/Exports is required to get a IE Code from the concerned state government authority.
The first requirement before you start an import/ export business in India is to obtain an IEC. An IEC is necessary for import/export of goods.
In case the import/export is of services or technology, IEC is required in only limited circumstances, when import/export is in ‘specified services’ or ‘specified technologies’, i.e. services or technologies in which international trade is restricted by the Government of India as they pertain to national security, such as dealing in nuclear weapons, automatic guns, etc.