Supplier to merchant exporter can claim refund of unutilised credit

The notification 3/2018-Central Tax dated January 3, 2018 is available in the CBEC website

We are supplying to merchant exporter and charging 0.1 per cent IGST. Our ITC is accumulated. Can we file refund application on the grounds of inverted tax structure?

Yes. You can do so under Section (3) (ii) of CGST Act, 2017 read with rule 89 of the CGST Rules, 2017 and in accordance with CBEC Circular no.24/24/2017-GST dated December 21, 2017. 

Your write-up, “IGST rules change again for export” (Business Standard, February 19, 2018),mentions notification no. 3/2018 GST dated January 23, 2018. But I could not find the stipulation regarding export without IGST payment under Advance Authorisation in the said