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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 ac .....

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be payable if the said goods 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 extended by the competent authority for a further period .....

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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: Pro .....

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of tax for exports within six months or the extended period, as the case may be, from the appointed day. (2) The provisions of sub-section (1) shall apply only if the manufacturer and the job-worker declare the details of the goods held in stock by t .....

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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 pl .....

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tended by the competent authority for a further period not exceeding two months: Provided further that tax shall be payable by the person returning the said goods if such goods are liable to tax under this Act and are returned after a period of six m .....

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