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<h1>Transitional Provisions for Job Work Inputs: No Tax if Returned Within Six Months Under Section 175 of GST Law</h1> Section 175 of the Model GST Law outlines transitional provisions for inputs removed for job work before the appointed day and returned afterward. No tax is payable if such inputs are returned to the factory or place of business within six months from the appointed day. This period can be extended by two months if justified. Failure to return inputs within the specified time results in the recovery of input tax credit as per Section 184. This provision applies only if both the manufacturer and job worker declare the stock details on the appointed day in the prescribed manner.