https://www.taxtmi.com/acts?id=27707 Section 143 permits a registered principal to send inputs or capital goods to a job worker without tax subject to prescribed conditions; such goods must be returned within specified periods or may be supplied from the job worker's premises on payment of tax or for export, and the principal must maintain accounts. Failure to return or supply within the stipulated periods causes the goods to be deemed supplied by the principal on the date they were sent. Waste and scrap may be supplied by a registered job worker on payment of tax, or by the principal if the job worker is unregistered. en-us Mon, 26 Jun 2017 11:51:50 +0530 Thu, 27 Jul 2017 13:24:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27707 Section 143 permits a registered principal to send inputs or capital goods to a job worker without tax subject to prescribed conditions; such goods must be returned within specified periods or may be supplied from the job worker's premises on payment of tax or for export, and the principal must maintain accounts. Failure to return or supply within the stipulated periods causes the goods to be deemed supplied by the principal on the date they were sent. Waste and scrap may be supplied by a registered job worker on payment of tax, or by the principal if the job worker is unregistered. Act-Rules GST - States Mon, 26 Jun 2017 11:51:50 +0530 https://www.taxtmi.com/acts?id=27707