Transitional job work provisions permit tax free return of inputs if returned within the prescribed period, else input tax credit recovered.

Inputs or goods sent to job workers or other premises under prior law may be returned without tax if returned to the original place within the prescribed period from the appointed day; the Commissioner may grant a short extension for sufficient cause, and failure to return within the period or extension leads to recovery of input tax credit. Transfers to registered premises for onward supply or export are permitted within the same period. Non taxability is conditional on prescribed stock declaration by the consignor and job worker.

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