Section 141 of CGST Act, 2017 : Section 141: Transitional Provisions Relating To Job Work

CGST Act, 2017

JavaScript did not load properly

Some content might be missing or broken. Please try disabling content blockers or use a different browser like Chrome, Safari or Firefox.

Explanation using Example

Imagine a scenario where ABC Textiles, a manufacturer of cotton fabrics, sends raw cotton to XYZ Weaving Services, a job worker, for weaving into fabric. This transfer occurred before the appointed day of GST implementation. XYZ Weaving Services is supposed to return the woven fabric back to ABC Textiles after the job is done.

According to Section 141(1) of the CGST Act, if XYZ Weaving Services returns the processed cotton fabric to ABC Textiles within six months from the appointed day of GST, ABC Textiles will not have to pay any GST on the return of these goods. However, if the fabric is not returned within six months, ABC Textiles may reque...

Login to access all pages and read more content.

To disable ads and read rest of the premium content, subscribe to KanoonGPT Pro.

🚀 Special Offer! Enjoy 1 Year of Ad-Free Browsing with any subscription.
KanoonGPT is now faster and smarter, powered by upgraded servers.
Subscribe today and unlock all new features!
Update: Discover how KanoonGPT revolutionizes legal research! Watch our demo video on the homepage to see how you can chat with various legal sections using our innovative hybrid AI search. Enjoy free unlimited AI access for a limited time!
Update: Page bookmarking and open in new tab is now supported! Simply use your browser's bookmark manager to save this page for quick access later.
Update: We're building AI tools for the Indian Law community. Help shape the future by filling out this quick form for a chance to get a free 1-year usage of the requested tool.

Download Digital Bare Acts on mobile or tablet with "Kanoon Library" app

Kanoon Library Android App - Play Store LinkKanoon Library iOS App - App Store Link