Question 38:
Query on merchant export - notification no. 40/2017
Would the merchant exporter who is buying goods @ 0.1% GST, issue a tax invoice under LUT (assuming he has LUT) and show the sale as export in his GSTR-1?
or would the tax invoice issued by supplier (deemed exporter) only be updated in the shipping bill as goods are sent directly to the port by the supplier and not by the merchant exporter.

 Answer
In your case Merchant Exporter is the actual exporter, hence, LUT formalities are to be fulfilled by merchant exporter only. Merchant Exporter will have to mention Tax Invoice of the supplier in the Shipping Bill according to the Notification No. 40/2017 mentioned in your question .(REPLY dt. 20/02/2018)