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<h1>Transitional GST Rules: Tax Exemption for Job Work and Testing if Goods Returned Within 6-8 Months; FORM GST TRAN-1 Required.</h1> The transitional provisions under GST for job work, repairs, and manufacturing processes. Inputs or semi-finished goods sent for processing before the appointed day and returned after are exempt from tax if returned within six months, extendable by two months upon the commissioner's approval. If not returned within this period, tax is payable, and input tax credit recovery applies. Excisable goods removed for testing before the appointed day follow similar provisions. Tax exemption is contingent on the principal and job worker declaring stock in the prescribed format, submitted electronically in FORM GST TRAN-1.