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of <h1>Transitional Provisions of UTGST Act, 2017: Tax Exemption Rules for Goods Dispatched Pre-GST and Input Tax Credit Recovery</h1> Transitional provisions under the Union Territory Goods and Services Tax Act, 2017, address the tax treatment of goods dispatched for job work before the GST implementation. No tax is payable if inputs or semi-finished goods are returned to the original business location within six months from the appointed day, extendable by two months. If not returned within this period, input tax credit recovery applies. Goods can be transferred for supply or export with tax payment within the specified period. Tax exemption requires both the dispatching party and job worker to declare stock details as prescribed.
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