Question 10 – Draft-Bills-Reports – Transitional Provisions – FAQ on GST (2nd Edition) dated 31.3.2017 – Question 10 – Q 10. Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the existing law are returned after completion of job work after the appointed day? Ans. No tax will be payable by the manufacturer or the job worker under the following circumstances: – (i) Inputs/ semi-finished goods are sent to the job worker in ac
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