{"id":220,"date":"2016-06-15T15:58:12","date_gmt":"2016-06-15T10:28:12","guid":{"rendered":""},"modified":"2016-06-15T15:58:12","modified_gmt":"2016-06-15T10:28:12","slug":"exempted-goods-returned-to-the-place-of-business-on-or-after-the-appointed-day","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=220","title":{"rendered":"Exempted goods returned to the place of business on or after the appointed day"},"content":{"rendered":"<p>Exempted goods returned to the place of business on or after the appointed day<br \/>Section 148<br \/>Bill  <br \/>TRANSITIONAL PROVISIONS<br \/>MODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016<br \/>148. Exempted goods returned to the place of business on or after the appointed day<br \/>\nWhere any goods on which duty had been exempt under the earlier law at the time of removal thereof, not being earlier than six months prior to the appointed day, are returned to any place of business on or after the appointed day, no tax shall be payable thereon if such goods are returned to the said place of business within a period of six months from the appointed day and such goods are identifiable to the satisfaction of the proper officer:<br \/>\nProvided tha<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/acts?id=21678\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Exempted goods returned to the place of business on or after the appointed daySection 148Bill TRANSITIONAL PROVISIONSMODEL GST LAW &#8211; GOODS AND SERVICES TAX ACT, 2016 &#8211; Draft June 2016148. Exempted goods returned to the place of business on or after the appointed day Where any goods on which duty had been exempt under the &hellip; <a href=\"https:\/\/goodsandservicetax.in\/GST\/?p=220\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Exempted goods returned to the place of business on or after the appointed day&#8221;<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-220","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/220","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=220"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/220\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=220"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=220"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=220"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}