What happens if the job worker does not return the goods within the specified time

What happens if the job worker does not return the goods within the specified time
Question 10
Bill
Transitional Provisions
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 10. What happens if the job worker does not return the goods within the specified time?
Ans. Tax would be payable by the job worker. Further, the manufacturer will also be liable to pay tax on expiry of the specified time limit – section 150 (1) & section 151(1).

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