I / h form sale under vat and sale in gst

Sales on I form and H form under VAT regime. What is the status in GST regime. ?

Who would be exporter?

The dealer who sell goods under I form and H Form to dealer.

Or 

Dealer who actually exports goods. (I mean the dealer who earlier used to provide H form and I form to the local dealer under VAT regime) 

Replies (1)
I confused what is your quation

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