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? 

[Sadanand Bulbule]

Yes, since the IEC is PAN-based, you can import at one unit and export from another.

However, movement of imported goods between units in different states will be treated as a supply under GST, requiring proper documentation and IGST payment (with ITC eligibility).

For exports, ensure LUT/bond or IGST route is correctly followed from the exporting unit. Maintain a clear trail of documents for Customs and GST compliance.

[Shilpi Jain]

Have you applied for any import exemption schemes?

AI Summary

GST treatment of inter unit movement as supply requires IGST payment and documentation when imported goods move between units. Import under a PAN based IEC may be effected at one unit and export from another; however, movement of imported goods between units in different states is treated as a supply under GST, requiring IGST payment, proper documentation, and permitting Input Tax Credit where applicable. The exporting unit must follow the LUT/bond or IGST route and keep clear Customs and GST records.