To process charges related to the export of services, Indian merchants will need to pass through the customer’s name, billing address, and an order description to Stripe for regulatory reporting. To process charges related to the export of physical goods, Stripe also mandatorily requires the customer’s shipping address.
In addition, all export charges must meet the criteria below or the charges will be declined:
Charge must be presented in a non-Indian Rupee (INR) currency
Customer must input a non-Indian billing address for services and non-Indian - shipping address for physical goods
Customer’s shipping / billing address should include a 2 alphabet ISO-3166 country code
Customer must pay with cards issued outside India
Valid Import-Export Codes (IECs) issued by the Directorate General of Foreign Trade are mandatory to run export charges. While IECs might be in the format of PAN numbers, you still need to apply for one from the DGFT, until you can export from India: https://www.dgft.gov.in/CP/