https://www.taxtmi.com/acts?id=25159 Input tax credit is allowed to the principal for inputs and capital goods sent to a job worker, including where goods are sent directly to the job worker, subject to prescribed conditions. If inputs or capital goods sent for job work are not returned within the statutory period they are deemed to have been supplied by the principal on the date of dispatch, with special counting rules when goods are sent directly; moulds and dies, jigs and fixtures, and tools are excluded from the deemed supply treatment. en-us Thu, 25 May 2017 10:36:43 +0530 Thu, 25 May 2017 10:36:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25159 Input tax credit is allowed to the principal for inputs and capital goods sent to a job worker, including where goods are sent directly to the job worker, subject to prescribed conditions. If inputs or capital goods sent for job work are not returned within the statutory period they are deemed to have been supplied by the principal on the date of dispatch, with special counting rules when goods are sent directly; moulds and dies, jigs and fixtures, and tools are excluded from the deemed supply treatment. Act-Rules GST - States Thu, 25 May 2017 10:36:43 +0530 https://www.taxtmi.com/acts?id=25159