https://www.taxtmi.com/acts?id=26815 The principal is entitled to input tax credit on inputs and capital goods sent to a job-worker for job-work, including when dispatched directly to the job-worker, subject to prescribed conditions. If such inputs or capital goods are not returned or supplied from the job-worker's place of business within the statutory period, they are treated as a deemed supply by the principal on the date of dispatch, with the period counting from the job-worker's receipt when sent directly. Deeming does not apply to moulds and dies, jigs and fixtures, or tools. en-us Thu, 22 Jun 2017 09:58:26 +0530 Fri, 30 Jun 2017 13:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26815 The principal is entitled to input tax credit on inputs and capital goods sent to a job-worker for job-work, including when dispatched directly to the job-worker, subject to prescribed conditions. If such inputs or capital goods are not returned or supplied from the job-worker's place of business within the statutory period, they are treated as a deemed supply by the principal on the date of dispatch, with the period counting from the job-worker's receipt when sent directly. Deeming does not apply to moulds and dies, jigs and fixtures, or tools. Act-Rules GST - States Thu, 22 Jun 2017 09:58:26 +0530 https://www.taxtmi.com/acts?id=26815