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Semi-finished goods removed for job work and returned on or after the appointed day

Section 151 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 151 - 151. (1) Where any semi-finished goods had been removed from the factory to any other premises for carrying out certain manufacturing processes in accordance with the provisions of earlier law prior to the appointed day and such goods after undergoing manufacturing processes (herein after referred to as the said goods ) are returned to the said factory on or after the appointed day, no tax shall .....

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the appointed day: Provided also that tax shall be payable by the manufacturer if such goods are liable to tax under this Act, and are not returned within a period of six months or the extended period, as the case may be, from the appointed day: Provided also that the manufacturer may, in accordance with the provisions of the earlier law, transfer the said goods to the premises of any registered taxable person for the purpose of supplying therefrom on payment of tax in India or without payment .....

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carrying out certain manufacturing processes in accordance with the provisions of earlier law prior to the appointed day and such goods after undergoing manufacturing processes (herein after referred to as the said goods ) are returned to the said place of business on or after the appointed day, no tax shall be payable if the said goods are returned to such place within six months from the appointed day: Provided that the aforesaid period of six months may, on sufficient cause being shown, be ex .....

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