Value of export goods

Whomever can run a business, when you come to transfer the rights. You must obey and accept the rules of Indian government. 

Export of goods and services are zero rated under GST. Exporters can claim refund of input tax credit (ITC) of inputs/input services used in export of goods/services.

There is an act called as a competition act. Government monitor all kinds transactions when you export. 

According to the Competition laws it would be illegal to sell products at price which is lower than the cost price of the product. This cost price is price at which the product is being manufactured by the company and if you are retailer then the price at which you buy it.
Such a practice would expose you to prosecution by the Competition Commission which usually imposes fine and restrictions.