https://www.taxtmi.com/acts?id=25752 The principal may claim input tax credit on inputs and capital goods sent to a job worker, including items sent directly to the job worker, subject to prescribed conditions. Inputs not returned or not supplied from the job worker's premises within one year are deemed supplied by the principal on the date sent (one year counted from job worker's receipt if sent directly). Capital goods not returned within three years are similarly deemed supplied (three year period counted from receipt if sent directly). Exemptions apply to moulds and dies, jigs and fixtures, and tools. en-us Sat, 17 Jun 2017 10:55:55 +0530 Mon, 26 Jun 2017 17:22:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25752 The principal may claim input tax credit on inputs and capital goods sent to a job worker, including items sent directly to the job worker, subject to prescribed conditions. Inputs not returned or not supplied from the job worker's premises within one year are deemed supplied by the principal on the date sent (one year counted from job worker's receipt if sent directly). Capital goods not returned within three years are similarly deemed supplied (three year period counted from receipt if sent directly). Exemptions apply to moulds and dies, jigs and fixtures, and tools. Act-Rules GST - States Sat, 17 Jun 2017 10:55:55 +0530 https://www.taxtmi.com/acts?id=25752