Are minerals sent for export in processed or raw form fully exempted from payment of GST or IGST

In terms of the provision of Section 16(1) of the IGST Act, 2017 export of goods is considered as zero rated supply. Further, in terms of the provision of Section 16(3) of the IGST Act, 2017 a registered person may export
goods (i) without payment of IGST against bond/letter of
undertaking and claim refund of unutilised ITC, or (ii) on
payment of IGST,utilising eligible ITC and claim refund of
such IGST.

(FAQ 33: MINING)