https://www.taxtmi.com/acts?id=23156 Input tax credit is allowed to the principal for inputs and capital goods sent to a job-worker, including where sent directly, subject to prescribed conditions. If inputs or capital goods are not returned or supplied from the job-worker's premises within the respective prescribed periods they are deemed to have been supplied by the principal on the day they were sent, with the prescribed period for direct sends counted from the job-worker's receipt. Exclusions apply to moulds and dies, jigs and fixtures, and tools. en-us Mon, 28 Nov 2016 11:13:13 +0530 Mon, 28 Nov 2016 16:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23156 Input tax credit is allowed to the principal for inputs and capital goods sent to a job-worker, including where sent directly, subject to prescribed conditions. If inputs or capital goods are not returned or supplied from the job-worker's premises within the respective prescribed periods they are deemed to have been supplied by the principal on the day they were sent, with the prescribed period for direct sends counted from the job-worker's receipt. Exclusions apply to moulds and dies, jigs and fixtures, and tools. Act-Rules Bill Mon, 28 Nov 2016 11:13:13 +0530 https://www.taxtmi.com/acts?id=23156