Okay I am not able to sell in US, as it gives me error that my account is below standard.
If I am new ebay account i need to make new paypal account also or I can use existing paypal account on new ebay?
EVERYTHING must be new. It may work for a few weeks or months, but any potential link can bring a ban at any time. You don't want to get banned six months from now when you have revenue coming in because you were too lazy to do everything new today.