I / h form sale under vat and sale in gst

Computax (Ca ) (12 Points)

14 July 2017  

Sales on I form and H form under VAT regime. What is the status in GST regime. ?

Who would be exporter?

The dealer who sell goods under I form and H Form to dealer.

Or 

Dealer who actually exports goods. (I mean the dealer who earlier used to provide H form and I form to the local dealer under VAT regime)