https://www.taxtmi.com/acts?id=28602 Section 141 exempts tax on inputs, semi finished goods or goods sent for testing to job workers or other premises before the appointed day where such items are returned to the principal place within six months (extendable by two months by the Commissioner); failure to comply triggers recovery of input tax credit under clause (a) of sub section (8) of section 142. Transfers to registered premises for supply or export are permitted within the period, and exemption is conditional on prescribed declarations by the consignor and the job worker of goods held on the appointed day. en-us Thu, 29 Jun 2017 18:18:24 +0530 Sat, 05 Aug 2017 11:34:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28602 Section 141 exempts tax on inputs, semi finished goods or goods sent for testing to job workers or other premises before the appointed day where such items are returned to the principal place within six months (extendable by two months by the Commissioner); failure to comply triggers recovery of input tax credit under clause (a) of sub section (8) of section 142. Transfers to registered premises for supply or export are permitted within the period, and exemption is conditional on prescribed declarations by the consignor and the job worker of goods held on the appointed day. Act-Rules GST - States Thu, 29 Jun 2017 18:18:24 +0530 https://www.taxtmi.com/acts?id=28602