Transitional job work relief allows return of pre-appointed-day goods without tax, subject to time limits and stock declarations. Transitional relief is provided for job work and related movement of goods under the pre-appointed-day regime where inputs, semi-finished goods, or excisable goods sent out before the appointed day are brought back after the appointed day. No tax is payable on their return if they are brought back within six months, extendable by up to two months on sufficient cause. If the goods are not returned within the period, input tax credit is liable to recovery. Tax relief also depends on declaration of stock held by the job worker on the appointed day.
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.
Transitional job work relief allows return of pre-appointed-day goods without tax, subject to time limits and stock declarations.
Transitional relief is provided for job work and related movement of goods under the pre-appointed-day regime where inputs, semi-finished goods, or excisable goods sent out before the appointed day are brought back after the appointed day. No tax is payable on their return if they are brought back within six months, extendable by up to two months on sufficient cause. If the goods are not returned within the period, input tax credit is liable to recovery. Tax relief also depends on declaration of stock held by the job worker on the appointed day.
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