MOOWR - Job work by unit having the same GST

[Danish Azfar]

Hi Expert, 

Company A has 2 units in the same state. 1 Unit is MOOWR approved, while another unit is not. Unit 1 imports the Raw Materials under MOOWR and then sends the Raw Materials for Job work to another non-MOOWR-approved unit? After the Job work is completed, the non-MOOWR-approved unit sends the finished goods to the approved MOOWR unit, and the actual selling to the final customer will happen from the approved MOOWR unit.  is this allowed? 

AI Summary

Unit with MOOWR approval can send imported materials to non-MOOWR unit for job work under Section 143 A company with two units in the same state operates under one GST registration, where Unit 1 has MOOWR approval and Unit 2 does not. The query concerns whether Unit 1 can send imported raw materials to Unit 2 for job work, then receive finished goods back while maintaining MOOWR benefits. Legal experts confirmed this arrangement is permissible under both MOOWR Scheme 2019 and GST provisions. Under Section 143 of CGST Act, intra-GSTIN job work is allowed with proper delivery challans and record maintenance per Rule 45. CBIC Circular No. 48/2020-Cus clarifies that sending goods to non-MOOWR units for job work is permitted as a trade facilitation measure, provided goods return within prescribed timeframes and proper documentation is maintained.