Section 175 – Draft-Bills-Reports – TRANSITIONAL PROVISIONS – MODEL GST LAW – Draft The Central / State Goods and Services Tax Act, 2016 – [November 2016] – Section 175 – 175. Inputs removed for job work and returned on or after the appointed day (1) Where any inputs received in a factory had been removed as such or removed after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of earlier law prior to the appointed day and such inputs, are returned to the said factory on or after the appointed day, no tax shall be payable if such inputs , after completion of the job work or otherwise, are returned to the said factory within six months fr
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ace of business had been despatched as such or despatched after being partially processed to a job worker for further processing, testing, repair, reconditioning or any other purpose in accordance with the provisions of earlier law prior to the appointed day and such inputs, are returned to the said place of business on or after the appointed day, no tax shall be payable if such inputs , after completion of the job work or otherwise, are returned to the said place of business 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 not exceeding two months: PROVIDED FURTHER that if such inputs are not returned
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =