input in case of supplies to merchant export

Sir
Query 1.

Whether igst purchases being made @ 0.1% by the exporter , ITC is available against those purchases or not !
If not , whether we can enter the same ineligible credit amount !

Query 2
Whether supplier who is supplying goods to merchant exporters @ 0.1%, can avail ITC on those purchases. Whether he is entitled to claim refund under Inverted Tax Structure ??

Whether sale to merchant exporters will be treated as export?