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of <h1>Goods Removed for Testing Exempt from Tax if Returned Within Six Months; Section 184 ITC Recovery Applies Otherwise</h1> Finished goods removed from a factory for testing or processes not amounting to manufacture, and returned on or after the appointed day, are exempt from tax if returned within six months. This period can be extended by two months by the competent authority. If goods are not returned within this timeframe, input tax credit recovery applies per section 184. Manufacturers may transfer goods from other premises with or without tax payment for exports within the specified period. Similar provisions apply to goods dispatched from a business place, aligning with earlier laws and the transitional framework of the GST Act.
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