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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 - MODEL GST LAW - Draft The Central / State Goods and Services Tax Act, 2016 - [November 2016] - Section 176 - 176. (1) Where any semi-finished goods had been removed from the factory to any .....

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appointed day, no tax shall be payable if the said goods , after undergoing 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 suf .....

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he appointed day, the input tax credit shall be liable to be recovered 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 t .....

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ply only if the manufacturer and the job-worker declare the details of 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 .....

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ferred 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 , after undergoing manufacturing processes or otherwise, are returned to such place within six months fr .....

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