Question 40:
We are exporters engaged in export of finished goods and we follow the following process : 
1.Procurement of finished goods from around India to our warehouse/godown
2.Pack/Repack the finished goods as per buyers' requirement and export it.
My query : Can we procure all the goods including packing goods against concessional rate of IGST/CGST/SGST  i.e. 0.1% as per IGST Notification No. 41/2017 dtd.23.10.2017.

Answer
Notification No. 41/2017-IGST (Rate) dated 23.10.2017 provides for concessional rate of GST of 0.1% when goods are exported through merchant exporter. For availing the said concession goods under export will either directly move for export from the place of registered supplier to ICD/CFS etc. or will go to the registered warehouse of the merchant exporter for aggregation. The relevant provisions under the said Notification in this regard is reproduced below;

vi)    the registered recipient shall move the said goods from place of registered supplier '
(a)  directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; or
(b)  directly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
 (vii)      if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;

Your question is in two parts. First part is directly covered under clause (vi) and you can receive supplies from various registered suppliers and aggegate them in a registered warehouse after which you can move the goods to the ICD, Port of export etc. There is no confusion in this regard.
The word aggregation means to total, cummulate, summate, combine, collect etc but packing and repacking is not included in it It is simply putting goods together
The intention of law maker is facilitate genuine problem of transportation so that the merchant exporter can collect goods from different sources and when the full container load is ready he can ship the material

Thus, second part of your question does not fit in the above said provisions of the Notification. If you want to receive any kind of goods for the purpose other than aggregation, then you will have to receive such goods against normal rate of tax and not against concessional rate of 0.1%. As such facility under above said Notification will not be available to you.  (Reply dt. 28/3/2018)