https://www.taxtmi.com/acts?id=27199 A registered principal may send inputs and capital goods to a job worker without tax, subject to prescribed conditions and intimation. Inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, tools) within three years, otherwise the transfer is deemed a supply by the principal on the date of sending. Supply from a job worker's premises requires that premises be declared an additional place of business unless the job worker is registered or the Commissioner exempts the requirement. The principal must keep proper accounts; waste and scrap may be supplied by a registered job worker on tax payment or by the principal if the job worker is unregistered. en-us Thu, 22 Jun 2017 18:37:46 +0530 Wed, 26 Jul 2017 15:15:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27199 A registered principal may send inputs and capital goods to a job worker without tax, subject to prescribed conditions and intimation. Inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, tools) within three years, otherwise the transfer is deemed a supply by the principal on the date of sending. Supply from a job worker's premises requires that premises be declared an additional place of business unless the job worker is registered or the Commissioner exempts the requirement. The principal must keep proper accounts; waste and scrap may be supplied by a registered job worker on tax payment or by the principal if the job worker is unregistered. Act-Rules GST - States Thu, 22 Jun 2017 18:37:46 +0530 https://www.taxtmi.com/acts?id=27199