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    <title>If finished goods removed from a factory for carrying out certain processes under earlier law are returned on or after the appointed day, whether GST would be payable</title>
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    <description>No GST is payable by the manufacturer or by the job worker where goods removed prior to the appointed day for carrying out processes not amounting to manufacture are returned within six months from the appointed day, subject to an available two month extension under the transitional provisions.</description>
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      <description>No GST is payable by the manufacturer or by the job worker where goods removed prior to the appointed day for carrying out processes not amounting to manufacture are returned within six months from the appointed day, subject to an available two month extension under the transitional provisions.</description>
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