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Pankaj Rawat (GST Practitioner) 30 October 2019
Dear C-2 for is no more applicable in GST Regime.
Yes for Merchant Export in term of Notification 40/2017 CT (R)
merchant exporter can pay a nominal GST of 0.1 percent for procuring goods from a domestic supplier for export.
& it's mandatory for Merchant Exporter to Export procure goods with LUT & in term of circular 94/13/2019 GST , the Refund can be claimed by Merchant Exporter for Unutilized ITC