Q: Please confirm whether export through merchant exporter by 100% EOU would be Zero rate supply and claim refund. ?
As the law exists today, only direct export of goods/services and SEZ supplies are zero rated under Section 16(1) for which claim of refund is allowed under Section 16(3) of IGST Act to the exporter.
[ Reply on 03.06.2017 at 5.15 am as per Twitter Account of Govt of India for GST queries of Taxpayers ]
