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<h1>GST applicability on returned goods: no GST if goods removed for processing before the appointed day are returned within the transitional period.</h1> No tax under GST is payable where finished goods removed from a factory prior to the appointed day to other premises for tests or processes are returned to the factory after undergoing those processes within six months (with a possible extension of up to two months) from the appointed day, pursuant to section 141(3).