TaxTMI 
TaxTMI 
I have three units in different states can i import the raw material at any of units and exports from different unit?
Job work on imported goods for re-export
19 Sep 2025 
2 Replies 
649 Views Asked by
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. (AI Summary)
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. (AI Summary)