Tax payable on goods sent to a job worker if not returned within the transitional six month return period. Tax is payable in GST on manufactured goods sent to a job worker for tests or other processes (not amounting to manufacture) if such goods, sent prior to the appointed day, are not returned to the manufacturer within six months (extendable by up to two months) from the appointed day; in that event the input tax credit availed by the manufacturer is liable to be recovered.