https://www.taxtmi.com/acts?id=27904 A registered principal may send inputs and capital goods to a jobworker without tax, subject to intimation and conditions, and must either bring back inputs or capital goods (with specified exclusions) within prescribed time limits or supply them from the jobworker's premises on payment of tax; failure to do so results in those goods being treated as a deemed supply by the principal. Registered jobworkers may directly supply waste and scrap on payment of tax, otherwise the principal must do so, and the principal must keep proper accounts and declare the jobworker's place of business as an additional place when supplying from there, with limited exceptions. en-us Mon, 26 Jun 2017 16:37:20 +0530 Thu, 29 Jun 2017 11:39:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27904 A registered principal may send inputs and capital goods to a jobworker without tax, subject to intimation and conditions, and must either bring back inputs or capital goods (with specified exclusions) within prescribed time limits or supply them from the jobworker's premises on payment of tax; failure to do so results in those goods being treated as a deemed supply by the principal. Registered jobworkers may directly supply waste and scrap on payment of tax, otherwise the principal must do so, and the principal must keep proper accounts and declare the jobworker's place of business as an additional place when supplying from there, with limited exceptions. Act-Rules GST - States Mon, 26 Jun 2017 16:37:20 +0530 https://www.taxtmi.com/acts?id=27904