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    <title>Inputs removed for job work and returned on or after the appointed day</title>
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    <description>Transitional rule exempts tax on inputs sent for job work before the appointed day and returned on or after that day if returned within the prescribed period, subject to a limited administrative extension; otherwise tax liability shifts to the job worker on late return or to the manufacturer/despatcher if inputs are not returned. The exemption applies only where the consignor and job worker declare the details of goods held by the job worker on the appointed day in the prescribed form and time.</description>
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      <description>Transitional rule exempts tax on inputs sent for job work before the appointed day and returned on or after that day if returned within the prescribed period, subject to a limited administrative extension; otherwise tax liability shifts to the job worker on late return or to the manufacturer/despatcher if inputs are not returned. The exemption applies only where the consignor and job worker declare the details of goods held by the job worker on the appointed day in the prescribed form and time.</description>
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      <pubDate>Wed, 15 Jun 2016 15:59:02 +0530</pubDate>
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