Transitional job-work rule allows tax-free return of inputs if returned within the transitional period, subject to declaration.

Transitional provisions exempt from tax inputs, semi finished goods or goods despatched to job workers or other premises before the appointed day if returned to the principal place of business within six months from the appointed day, subject to a possible Commissioner extension for a further two months; failure to return within the period triggers recovery of the related input tax credit. Exemption is conditional on the principal and job worker declaring details of goods held by the job worker in the prescribed form, manner and time, and transfer to another registered premises for supply or export within the period is permitted in accordance with existing law.

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