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    <title>If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable?</title>
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    <description>No tax under GST is payable where finished goods removed from a factory prior to the appointed day to other premises for tests or processes are returned to the factory after undergoing those processes within six months (with a possible extension of up to two months) from the appointed day, pursuant to section 141(3).</description>
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      <description>No tax under GST is payable where finished goods removed from a factory prior to the appointed day to other premises for tests or processes are returned to the factory after undergoing those processes within six months (with a possible extension of up to two months) from the appointed day, pursuant to section 141(3).</description>
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