When tax shall become payable in GST on manufactured goods sent to a Job worker for carrying out tests or any other process not amounting to manufacture under the existing law?

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Transitional Provisions
Faq On GST (2nd Edition) Dated 31.3.2017
Q 14. When tax shall become payable in GST on manufactured goods sent to a Job worker for carrying out tests or any other p .....

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..... Further, the input tax credit enjoyed by the manufacturer will liable to be recovered if the aforesaid goods are not returned within six months from the appointed day. - Section 141(3) -
Statut .....

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