No tax under GST will be payable if finished goods removed from factory prior to the appointed day to any other premise

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 goods removed from factory prior to the appointed day to any other premise for carrying out certain processes are returned to the said factory after undergoing tests or any
other process within six months (or within the extended period of maximum two months) from the appointed day – section 141(3).