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of <h1>Section 141: Tax Exemption on Goods Sent for Job Work Pre-Appointed Day, Conditions Apply for Return Timeline and Declarations.</h1> Section 141 of the Andhra Pradesh 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, testing, or other purposes before the appointed day if returned within six months. This period may be extended by two months by the Chief Commissioner. If goods are not returned within the specified time, input tax credit recovery applies. The tax exemption applies only if the dispatching party and job worker declare stock details as prescribed. Goods can be transferred to registered premises for supply or export under existing law.
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