https://www.taxtmi.com/acts?id=23916 Input tax credit is available to the principal for inputs and capital goods sent to a job worker, including direct dispatch without first bringing the goods to the principal's place of business, subject to prescribed conditions and restrictions. If inputs are not received back, or not supplied from the job worker's place of business, within one year, they are deemed supplied by the principal on the date of dispatch; for capital goods, the corresponding period is three years. The deeming rule does not apply to moulds and dies, jigs and fixtures, or tools sent to a job worker. en-us Mon, 27 Mar 2017 17:00:48 +0530 Thu, 25 Jun 2026 16:36:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=23916 Input tax credit is available to the principal for inputs and capital goods sent to a job worker, including direct dispatch without first bringing the goods to the principal's place of business, subject to prescribed conditions and restrictions. If inputs are not received back, or not supplied from the job worker's place of business, within one year, they are deemed supplied by the principal on the date of dispatch; for capital goods, the corresponding period is three years. The deeming rule does not apply to moulds and dies, jigs and fixtures, or tools sent to a job worker. Act-Rules GST Mon, 27 Mar 2017 17:00:48 +0530 https://www.taxtmi.com/acts?id=23916