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CMA Final · Indirect Tax Laws and Practice · Transition to GST (Transitional Provisions)

Under the transitional provision for excisable goods removed without payment of duty for tests or processes not amounting to manufacture, the manufacturer may in accordance with existing law transfer the goods from the other premises. Which of the following is permitted within the six-month period?

The manufacturer may transfer the goods from the other premises either on payment of tax in India or without payment of tax for exports, within the specified period. This is allowed in accordance with the provisions of the existing law.

  1. ATransfer on payment of tax in India or without payment of tax for exportsCorrect
  2. BTransfer only on payment of tax in India, with exports barred
  3. CTransfer only without payment of tax for exports
  4. DTransfer only to the manufacturer's own place of business

Explanation

The third proviso to Section 141(3) allows the manufacturer to transfer the goods from the other premises on payment of tax in India or without payment of tax for exports, within the period specified. The other options wrongly restrict the permitted modes.

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