https://www.taxtmi.com/acts?id=27691 Transitional provisions exempt from tax inputs, semi finished goods and other goods despatched to job workers or other premises before the appointed day if returned to the principal's place of business within six months of the appointed day, subject to a Commissioner's extension of up to two months. If not returned within the prescribed period, the input tax credit is recoverable under clause (a) of sub section (8) of section 142. The exemption covers goods sent for processing, testing or manufacture, allows transfer to registered persons for supply or export within the period, and is conditional on prescribed stock declarations by the principal and the job worker. en-us Mon, 26 Jun 2017 11:00:56 +0530 Thu, 27 Jul 2017 13:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27691 Transitional provisions exempt from tax inputs, semi finished goods and other goods despatched to job workers or other premises before the appointed day if returned to the principal's place of business within six months of the appointed day, subject to a Commissioner's extension of up to two months. If not returned within the prescribed period, the input tax credit is recoverable under clause (a) of sub section (8) of section 142. The exemption covers goods sent for processing, testing or manufacture, allows transfer to registered persons for supply or export within the period, and is conditional on prescribed stock declarations by the principal and the job worker. Act-Rules GST - States Mon, 26 Jun 2017 11:00:56 +0530 https://www.taxtmi.com/acts?id=27691