Intrastate supply to merchant exporter under gst

Jayant (Accounts) (191 Points)

27 June 2017  

If Manufacturer sells goods for "Export only" to a Merchant Exporter INTRA state under ARE-1, will he be charging I-GST or "CGST + SGST"?  (supply not uner Bond or LUT)
 
What is the New format of ARE-1 under GST?