Question 9 - Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the earlier law are returned after completion of job work after the appointed day
FAQ on GST dated 21.9.2016 based on Draft Model GST Chapter 24 Transitional Provisions
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Job-work input returns exempt from tax if sent under prior law and returned within transitional period after appointed day. No tax is payable where inputs or semi-finished goods sent to a job worker under the earlier law before the appointed day are returned within the transitional time window and both the manufacturer and the job worker lodge the prescribed declaration of inputs held in stock by the job worker on the appointed day, subject to the statutory transitional provisions.
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.
Job-work input returns exempt from tax if sent under prior law and returned within transitional period after appointed day.
No tax is payable where inputs or semi-finished goods sent to a job worker under the earlier law before the appointed day are returned within the transitional time window and both the manufacturer and the job worker lodge the prescribed declaration of inputs held in stock by the job worker on the appointed day, subject to the statutory transitional provisions.
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