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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Returned goods relief prevents GST on previously duty paid goods returned within the transition period, with credit entitlement.</h1> Goods on which duty or tax was paid under the earlier law and which are returned on or after the appointed day are exempt from tax under the new Act if they were removed or sold not earlier than six months before the appointed day, are returned within six months of the appointed day, and are identifiable to the satisfaction of the proper officer; returns after that period attract tax payable by the person returning the goods, and recipients who receive returned goods within the six month period may claim credit for the earlier duty or tax.

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