Are1 & are3 ct1 & ct3

All previous forms under Central Excise have been dispensed in GST laws;

as of now no such type of Tax exemptions(CT1 n CT3) in GST laws. we may expect in future...

Yes dear, in GST Exports are covered under rule 96 of CGST Rules and it is to be called ZERO RATED.

1) with payment of IGST

2) without payment of IGST- LUT to be obtain from Jurisdictional AC/DC.