Job work on imported goods for re-export

[AGRAWAL METAL]

I have three units in different states can i import the raw material at any of units and exports from different unit? 

AI Summary

PAN-based IEC: intra-company interstate transfers treated as taxable GST supplies; pay IGST, document, choose LUT/bond or IGST for exports An IEC is PAN-based, so a company with multiple units may import raw materials at one unit and export from another, but intra-company transfers of imported goods between units in different states will be treated as a taxable supply under GST, requiring proper documentation and payment of IGST (with input tax credit eligibility). The exporting unit must follow either the LUT/bond route or the IGST route for export clearances. Maintain a clear documentary trail for Customs and GST compliance and consider whether any import exemption schemes apply.