Transitional job-work provisions: returns within six months avoid tax liability, subject to prescribed declaration and possible commissioner extension.

Transitional provisions exempt tax where inputs, semi finished goods, or goods sent for testing or processing before the appointed day are returned to the principal within six months (extendable by the Commissioner for up to two months); failure to return within the period leads to recovery of input tax credit. The person dispatching the goods may transfer them to a registered person for supply on payment of tax or for export without payment within the period, and the exemption is available only if the principal and job worker declare details of goods held on the appointed day in the prescribed form and time.

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