https://www.taxtmi.com/acts?id=27706 The principal may claim input tax credit on inputs and capital goods sent for job-work, including when goods are sent directly to the job worker, subject to prescribed conditions. If such goods are not returned or supplied from the job worker's premises within the statutory period, they are deemed to have been supplied by the principal on the date sent; periods run from receipt when goods are sent directly. Moulds, dies, jigs, fixtures and tools are excluded from the deeming rules. en-us Mon, 26 Jun 2017 11:45:06 +0530 Mon, 26 Jun 2017 11:45:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27706 The principal may claim input tax credit on inputs and capital goods sent for job-work, including when goods are sent directly to the job worker, subject to prescribed conditions. If such goods are not returned or supplied from the job worker's premises within the statutory period, they are deemed to have been supplied by the principal on the date sent; periods run from receipt when goods are sent directly. Moulds, dies, jigs, fixtures and tools are excluded from the deeming rules. Act-Rules GST - States Mon, 26 Jun 2017 11:45:06 +0530 https://www.taxtmi.com/acts?id=27706