https://www.taxtmi.com/acts?id=26956 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; failure to return inputs or capital goods within the applicable statutory return periods results in those goods being deemed supplied by the principal on the date of dispatch, while specified items such as moulds and dies, jigs and fixtures, and tools are excluded from the deeming provisions. en-us Thu, 22 Jun 2017 14:51:34 +0530 Thu, 22 Jun 2017 14:51:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=26956 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; failure to return inputs or capital goods within the applicable statutory return periods results in those goods being deemed supplied by the principal on the date of dispatch, while specified items such as moulds and dies, jigs and fixtures, and tools are excluded from the deeming provisions. Act-Rules GST - States Thu, 22 Jun 2017 14:51:34 +0530 https://www.taxtmi.com/acts?id=26956