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<h1>Transitional Provisions Under Chhattisgarh GST Act: Tax Implications for Goods Sent for Job Work Pre-GST Implementation</h1> Transitional provisions under the Chhattisgarh Goods and Services Tax Act, 2017, address tax implications for goods sent for job work before the GST implementation date. If inputs or semi-finished goods dispatched for processing are returned within six months from the appointed day, no tax is payable. This period may be extended by two months upon the Commissioner's approval. Failure to return goods within the specified timeframe results in the recovery of input tax credit. Goods can also be transferred for supply or export under existing laws. Tax exemption applies if both the sender and job worker declare stock details as prescribed.