CA IN PRACTICE
370 Points
Joined March 2009
as a manufacturer you may export the goods after paying IGST and then claim refund
or
you may make export without payment of IGST by filing bond in Form GST RFD-11 and furnishing bank guarantee for the same.
for details read related article by CA Mithun Khatry on https://gstbible.com/blog/procedure-of-exports-without-payment-of-igst/