Job-work transitional relief: returned inputs/goods within transitional period avoid tax, subject to declaration and recovery rules. Exemption from tax applies where inputs, semi-finished goods or goods sent for tests or processes before the appointed day are returned to the original place of business within six months from the appointed day; the Commissioner may extend this period by up to two months. Failure to return within the period leads to recovery of input tax credit under the specified recovery provision. Alternatively, goods may be transferred to a registered person for supply on payment of tax or for export without payment of tax within the transitional period. The exemption requires a prescribed declaration by the despatching person and the job-worker of goods held in stock on the appointed day.