https://www.taxtmi.com/forum/issue?id=120167 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. en-us Fri, 20 Jun 2025 13:47:34 +0530 Mon, 23 Jun 2025 10:50:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120167 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. Discussion-Forum Customs Fri, 20 Jun 2025 13:47:34 +0530 https://www.taxtmi.com/forum/issue?id=120167