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<h1>Transitional Provisions Under Section 141 of GST Act: No Tax on Pre-appointed Day Goods Returned Timely</h1> Section 141 of the Rajasthan Goods and Services Tax Act, 2017, outlines transitional provisions for job work. It states that no tax is payable on inputs or semi-finished goods dispatched for processing before the appointed day if returned within six months. This period may be extended by two months by the Commissioner. If goods are not returned in time, input tax credit recovery is applicable. Goods can also be transferred to registered premises for supply or export. Tax exemptions apply only if the dispatching party and job worker declare stock details as prescribed.