https://www.taxtmi.com/acts?id=25782 Input tax credit is permitted for a principal on inputs and capital goods sent to a job-worker, including when sent directly to the job-worker. If inputs or capital goods are not received back or not supplied from the job-worker's place of business within the statutory return periods, they are deemed supplied by the principal on the date sent; periods run from the job-worker's receipt where goods were sent directly. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. en-us Sat, 17 Jun 2017 11:17:05 +0530 Fri, 28 Jul 2017 14:37:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=25782 Input tax credit is permitted for a principal on inputs and capital goods sent to a job-worker, including when sent directly to the job-worker. If inputs or capital goods are not received back or not supplied from the job-worker's place of business within the statutory return periods, they are deemed supplied by the principal on the date sent; periods run from the job-worker's receipt where goods were sent directly. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. Act-Rules GST - States Sat, 17 Jun 2017 11:17:05 +0530 https://www.taxtmi.com/acts?id=25782