taxation and GST advice regarding equipment sales under a MOOWR license for a customer's greenfield project in Aurangabad

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....axation and GST advice regarding equipment sales under a MOOWR license for a customer's greenfield project in Aurangabad<br> Query (Issue) Started By: - Seema Dwivedi Dated:- 25-9-2026 Goods and Services Tax - GST<br>GST<br>We are offering our welding machines to one of our customers in Maharashtra (Aurangabad). Their main plant is in Brazil and a new green field project is under construction. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Customer mentioned that they are procuring all the equipment necessary for the plant under MOOWR license where ZERO Duty is applicable. Please could you review and advise whether this transaction is similar to HSS Sale. What is a MOOWR License? • MOOWR stands for Manufacture and Other Operations in a Warehouse.&nbsp; • It combines a private warehouse license unde....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r Section 58 and manufacturing permission under Section 65 of the Customs Act, 1962.&nbsp; • It allows duty-free storage and processing of imported goods with no export obligation.&nbsp; • Duty is paid only when finished goods are cleared into the domestic market.&nbsp; Key Benefits • No upfront duty: Basic Customs Duty and IGST are deferred until domestic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... clearance.&nbsp; • No duty on exports: Exported goods do not attract import duty.&nbsp; • Lifetime validity: The license remains valid as long as you follow compliance rules.&nbsp; • No limits: There are no minimum investment thresholds or geographic restrictions.<br> Discussion Forum - Knowledge Sharing ....