Merchant Exporter should follow procedure to procure at concessional rate of GST 0.10%, to get this topic easy to understand lets go through the flowchart –
Merchant Exporter should export without payment of IGST under LUT bond. He can file GST refund application for this 0.10% GST. If supplier procure goods from another supplier, then he can also claim refund under inverted duty structure.
