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of <h1>No Tax on Excisable Goods Returned for Testing if Back in Original Factory Within 6 Months Under Section 152</h1> Section 152 of the Model GST Law addresses the return of excisable goods removed for testing or other non-manufacturing processes before the appointed day. If these goods are returned to the original factory or place of business within six months of the appointed day, no tax is payable. This period can be extended by two months if justified. If returned after this period, tax is applicable. The manufacturer or dispatcher may transfer the goods under previous laws, with or without tax for exports, within the stipulated or extended timeframe.
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