TaxTMI 
TaxTMI 
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?
MOOWR - Job work by unit having the same GST
20 Jun 2025 
9 Replies 
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MOOWR scheme: intra GSTIN job work permitted when goods are returned within the prescribed period, subject to procedural compliance.
Under the MOOWR framework, imported raw materials admitted under duty deferment may be sent to a non MOOWR unit for job work so long as goods are not cleared for home consumption and are returned to the bonded MOOWR premises within the prescribed period; duties are payable on clearance for home consumption, and exporters may clear without duty. For GST, movement between units under the same GSTIN in the same state for job work is not a supply if the goods are returned within the statutory period and delivery challans and records are maintained. (AI Summary)
Under the MOOWR framework, imported raw materials admitted under duty deferment may be sent to a non MOOWR unit for job work so long as goods are not cleared for home consumption and are returned to the bonded MOOWR premises within the prescribed period; duties are payable on clearance for home consumption, and exporters may clear without duty. For GST, movement between units under the same GSTIN in the same state for job work is not a supply if the goods are returned within the statutory period and delivery challans and records are maintained. (AI Summary)