[Update] I've obtained an IEC. It's same as PAN. They've changed the allocation method of IEC to pan number for uniformity across various departments, post GST implementation. It'd be great if anyone can confirm about the requirement of GSTIN. I checked icegate data under HS Code: 8471 50 00 and could learn from it, the aggregate duty rate, which should to be around 18% (slightly less but NOT more).