Transitional job work relief allows tax-free return of inputs to principal if returned within prescribed period, subject to declaration.

Transitional relief exempts from tax inputs, semi-finished goods and goods sent for testing that were dispatched to job workers or other premises before the appointed day and are returned to the principal within the prescribed return period; the Commissioner may grant a limited extension, and failure to comply leads to recovery of input tax credit under the relevant recovery provision. The exemption is subject to a mandatory declaration by the consignor and job worker of goods held on the appointed day in the prescribed form, manner and time.

---

---

---