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<h1>Section 141: No Tax on Goods Sent for Jobwork Before Appointed Day if Returned in 6-8 Months</h1> Section 141 of the Jharkhand Goods and Services Tax Act, 2017 outlines transitional provisions for jobwork. It states that no tax is payable on inputs or semi-finished goods dispatched for processing, testing, or other purposes before the appointed day, provided they are returned within six months. This period can be extended by two months by the Commissioner upon showing sufficient cause. If goods are not returned within the specified timeframe, input tax credit recovery applies. Tax exemption is contingent upon declaring stock details held by the jobworker on the appointed day.