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

Section 176 - Draft-Bills-Reports - TRANSITIONAL PROVISIONS - Goods and Services Tax - Section 176 - 176. (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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rgoing manufacturing processes or otherwise, 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 .....

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in terms of section 184: 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 .....

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the goods held in stock by the jobworker on behalf of the manufacturer on the appointed day in such form and manner and within such time as may be prescribed. (CGST Law) (1) Where any semi-finished goods had been despatched from the place of busines .....

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ss on or after the appointed day, no tax shall be payable if the said goods , after undergoing manufacturing processes or otherwise, are returned to such place within six months from the appointed day: PROVIDED that the aforesaid period of six months .....

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