<p style="text-align:justify"><span style="font-size:14px"><strong>Question:</strong> In view of definition of &lsquo;export of goods&rsquo; given in Section 2(5) of the IGST Act, 2017, the supply of goods by the manufacturer to merchant exporter cannot be treated as exports as he is not taking out the goods out of India. He is supplying the goods to the merchant-exporter. Therefore, is the manufacturer required to pay CGST and SGST in all cases of exports by merchant-exporter even though the goods are being sealed in container for export from the premises of manufacturer-exporter? Does the merchant-exporter have the option either to avail option of Bond/LUT or to pay IGST for export of such goods?&nbsp;&nbsp; &nbsp;Yes The manufacturer would be liable to pay CGST and SGST. The merchant-exporter has the option either to avail option of Bond/LUT or to pay IGST for export of such goods. There is no provision on the lines of Form H under the CST Act in the GST.</span></p>

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<p style="text-align:justify"><span style="font-size:14px"><strong>Answer:</strong></span></p>

<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">Yes<br />
The manufacturer would be liable to pay CGST and SGST.<br />
The merchant-exporter has the option either to avail option of Bond/LUT or to pay IGST for export of such goods.<br />
There is no provision on the lines of Form H under the CST Act in the GST.</span></span></p>