Question 13 - If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable?
GST applicability on returned goods: no GST if goods removed for processing before the appointed day are returned within the transitional period. 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).
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.
GST applicability on returned goods: no GST if goods removed for processing before the appointed day are returned within the transitional period.
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).
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