https://www.taxtmi.com/forum/issue?id=120472 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. en-us Fri, 19 Sep 2025 10:41:00 +0530 Sat, 20 Sep 2025 19:48:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=120472 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. Discussion-Forum Customs Fri, 19 Sep 2025 10:41:00 +0530 https://www.taxtmi.com/forum/issue?id=120472