How GST treatment happen for an proprietorship dong export business ?

mack (Thinking-to-start-business)   (154 Points)

04 December 2022  

I know that for export (goods consumed outside the country) the GST is refunded but somebody told me that for selling you don't need to pay GST and for the purchase side you need to get a refund. I am confused about this so want to understand using an example. Please correct me if I understand wrong ?

example : As a proprietor doing export business I purchase within India one unit of product on a purchase price of 118 rupees. so the product price without GST is 100 and 18 is GST so a total 118 rupees is the purchase price.

Now added my margin 32 rupee profit on the purchase price 118 so my selling price for the export will come 150 rupees. (here do I need to add GST 18% or no GST ? If yes then on what ? on top of 150 rupees or on the total price before GST 100 + my margin 32 rupees = 132 at 18% = 23.76 rupees as GST refund. 

After the product is sold I claim the refund of GST as it is exported. the refund would be 23.76 rupees or my understanding or calculation is wrong?