https://www.taxtmi.com/acts?id=26635 The principal is entitled to input tax credit on inputs and capital goods sent to a job worker, including when sent directly to the job worker; if such inputs are not returned or supplied from the job worker's place within the prescribed period they are deemed to have been supplied by the principal on the date sent, with an analogous deemed-supply rule for capital goods. Moulds and dies, jigs and fixtures, and tools are excluded from the deemed-supply provisions. "Principal" is defined in the referenced provision. en-us Wed, 21 Jun 2017 15:12:31 +0530 Mon, 10 Jul 2017 12:40:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26635 The principal is entitled to input tax credit on inputs and capital goods sent to a job worker, including when sent directly to the job worker; if such inputs are not returned or supplied from the job worker's place within the prescribed period they are deemed to have been supplied by the principal on the date sent, with an analogous deemed-supply rule for capital goods. Moulds and dies, jigs and fixtures, and tools are excluded from the deemed-supply provisions. "Principal" is defined in the referenced provision. Act-Rules GST - States Wed, 21 Jun 2017 15:12:31 +0530 https://www.taxtmi.com/acts?id=26635