If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable?

If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable?
Question 13
Bill
Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 13. If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable?
Ans. No tax under GST will be payable if finished good

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