Section 141
Transitional provisions relating to job work
In force
Section 141. Transitional provisions relating to job work.
(1) Where any inputs or semi-finished goods or finished goods were removed before the appointed day to a job worker, no tax shall be payable if such inputs or semi-finished goods are returned to the factory within six months from the appointed day.
Sources & verification
- • Statutory text: View source
- • CBIC reference: cbic-gst.gov.in/sec-141.html
- Source confidence: Pending verification
Quick facts
- Section
- 141
- Chapter
- XX
- Amendments
- 0
- Notifications
- 0
- Circulars
- 0
- Case laws
- 0
- Linked rules
- 0