'GST laws vague on export of exempted goods through third party'

Q. We were exporting goods of value up to Rs 25,000 without furnishing any declaration or GR waiver. Our new bankers say that we must take GR waiver for such shipments. What is the correct position?
 
The exemption from furnishing declaration regarding realisation of export proceeds for exports up to Rs 25,000 value existed in the Foreign Exchange Management (Export of Goods and Services) Regulations, 2000. The current Foreign Exchange Management (Export of Goods and Services) Regulations, 2015 does not have such an exemption. (Please see this link).
 
 
Q. We manufacture exempted and taxable products. So, we