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Inputs removed for job work and returned on or after the appointed day

Section 150 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - MODEL GST LAW - GOODS AND SERVICES TAX ACT, 2016 - Draft June 2016 - Section 150 - 150. (1) Where any inputs received in a factory had been removed as such or removed after being partially .....

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said factory on or after the appointed day, no tax shall be payable if such inputs are returned to the said factory within six months from the appointed day: Provided that the aforesaid period of six months may, on sufficient cause being shown, be e .....

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ded period, as the case may be, from the appointed day: Provided also that tax shall be payable by the manufacturer if such inputs are liable to tax under this Act, and are not returned within a period of six months or the extended period , as the ca .....

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uch form and manner and within such time as may be prescribed. (CGST Law) (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing, .....

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x shall be payable if such inputs are returned to the said place of business within six months from the appointed day: Provided that the aforesaid period of six months may, on sufficient cause being shown, be extended by the competent authority for a .....

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