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    <title>When tax shall become payable in GST on manufactured goods sent to a Job worker for carrying out tests or any other process not amounting to manufacture under the existing law?</title>
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    <description>Tax is payable in GST on manufactured goods sent to a job worker for tests or other processes (not amounting to manufacture) if such goods, sent prior to the appointed day, are not returned to the manufacturer within six months (extendable by up to two months) from the appointed day; in that event the input tax credit availed by the manufacturer is liable to be recovered.</description>
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      <description>Tax is payable in GST on manufactured goods sent to a job worker for tests or other processes (not amounting to manufacture) if such goods, sent prior to the appointed day, are not returned to the manufacturer within six months (extendable by up to two months) from the appointed day; in that event the input tax credit availed by the manufacturer is liable to be recovered.</description>
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