TaxTMI 
TaxTMI 
Pls guide whether a manufacturing exporter can do MERCHANT EXPORT with same GSTIN.
Manufacturing export and merchant export
21 May 2018 
6 Replies 
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Zero-rated export supply: manufacturing exporters can also carry out merchant exports under the same GSTIN, with IEC compliance.
Exports are treated as zero-rated supplies under GST, and a manufacturing exporter may also undertake merchant exports using the same GSTIN; export categories should be recorded on the IEC and relevant procedural guidance observed. The rate benefit in Notification No.40/2017-CT-(Rate) is not available for goods manufactured for export, while purchases of finished goods for export may attract the specific lower tax treatment subject to conditions. (AI Summary)
Exports are treated as zero-rated supplies under GST, and a manufacturing exporter may also undertake merchant exports using the same GSTIN; export categories should be recorded on the IEC and relevant procedural guidance observed. The rate benefit in Notification No.40/2017-CT-(Rate) is not available for goods manufactured for export, while purchases of finished goods for export may attract the specific lower tax treatment subject to conditions. (AI Summary)