GST relates to Merchant Exporter and Manufacturing Exporter

Merchant Exporter" means a person engaged in trading activity and exporting or intending to export goods .Merchant exporter procures the material from a manufacturer and exports in his firm’s name. Here merchant exporter procures the order from international market. Merchant exporter does not have own manufacturing unit or processing factory but manufacturing exporters means who manufacturing goods & export procured n process raw materials at his place of factory and exports those finished product s