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<h1>Transitional Provisions in Tamil Nadu GST Act: No Tax Due on Goods Returned Within Six Months of GST Start</h1> Transitional provisions under the Tamil Nadu Goods and Services Tax Act, 2017, address the tax implications for goods sent for job work before the GST implementation. If inputs or semi-finished goods dispatched for processing or testing are returned within six months from the GST commencement date, no tax is due. The Commissioner may extend this period by two months. Failing to return goods within the specified period results in the recovery of input tax credit. Tax exemption applies if the goods' details are declared by the sender and job worker as prescribed. Goods can also be transferred for supply or export within the specified timeframe.