Manufacturing export and merchant export

[Guest]

Pls guide whether a manufacturing exporter can do MERCHANT EXPORT with same GSTIN.

AI Summary

Manufacturing and Merchant Export Possible with Same GSTIN; Notification No.40/2017 Not for Manufacturing Exports A user inquired whether a manufacturing exporter can engage in merchant export using the same GSTIN. Respondents clarified that under GST, export is zero-rated, and both manufacturing and merchant exports can be conducted with the same GSTIN. However, the benefit of Notification No.40/2017-CT-(Rate) is not applicable for manufacturing exports. It was advised that both exporter categories should be listed on the IEC. The user summarized the guidance, noting the need to pay normal GST for manufacturing inputs and a reduced rate for merchant exports, and was confirmed correct by others. A trade notice was suggested for further reference.