Yes , it is cover under merchant export & the same has been brought under schedule III , by Notification 2/2019 CT (amendment act 31 of 2019) effective from 1/2/2019.
Dear Uttam
yes thats what i have replied , the merchant traders the the goods purchased & sold in Non taxable territory cover under schedule III , thus these transaction shall nether be treated a supply of goods nor supply of service.
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