Twenty First century is increasingly a digital world. In developed countries, international trade flow of Information and Communication Technology Goods increasingly contribute towards the rapid pace of technological advancement and digital transformation. However, in developing countries, trade of ICT goods is highly dependent on imports from developed countries. Besides, there exist a digital divide between the developed and developing countries. In order to ensure, digital inclusion and to create a robust digital economy in developing countries there is a need to understand the key challenges involved in the export and import of ICT Goods in developed countries vis-à-vis developing countries. The export and import of ICT goods play a role significant in global economic development. Undoubtedly, ICT goods namely computers, telecommunications equipment and consumer electronics contribute widely towards technological enhancement, health sector, educational infrastructure, research and development. The purpose of this research is to study and understand the export and import of ICT goods in developing countries and how far trade of ICT goods ensures more ICT devices flow to developing countries and attain a more digital inclusive and a empowered digital citizens in developing countries. The study also aims to analyse various ICT disputes of WTO Dispute Settlement Body to understand the complexities of developing country in global trade regulations in the export and import of ICT Goods.