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Transitional provisions relating to job work.

Section 141 - Haryana SGST - TRANSITIONAL PROVISIONS - Haryana Goods and Services Tax Act, 2017 - Section 141 - 141. (1) Where any inputs received at a place of business had been despatched as such or despatched after being partially processed to a j .....

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hall be payable if such inputs, after completion of the job work or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Co .....

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clause (a) of sub-section (8) of section 142. (2) Where any semi-finished goods had been despatched from the place of business to any other premises for carrying out certain manufacturing processes in accordance with the provisions of existing law p .....

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or otherwise, are returned to the said place within six months from the appointed day: Provided that the period of six months may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding two months: Provide .....

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that the person despatching the goods may, in accordance with the provisions of the existing law, transfer the said goods to the premises of any registered person for the purpose of supplying therefrom on payment of tax in India or without payment of .....

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in accordance with the provisions of existing law prior to the appointed day and such 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 tests or any other pro .....

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