Transitional job work provisions: no tax if inputs or goods are returned within the prescribed period, subject to declaration and recovery rules.

Transitional rules exempt tax where inputs, semi-finished goods or other goods despatched to jobworkers or other premises before the appointed day are returned to the original place within the prescribed return period after completion of job work or testing; the Commissioner may grant a limited extension for sufficient cause, and failure to return within the period triggers recovery of input tax credit. Non-payment of tax is conditional on prescribed declaration of details by the consignor and the jobworker, and permitted transfers for supply or export within the period remain available under existing law.

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