https://www.taxtmi.com/acts?id=27958 A registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed intimation and conditions, and may send goods onward between job workers. Inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, and tools) within three years, failing which those goods are deemed to have been supplied by the principal on the date they were sent. The principal must maintain proper accounts; 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 17:34:34 +0530 Tue, 27 Jun 2017 17:34:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=27958 A registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed intimation and conditions, and may send goods onward between job workers. Inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, and tools) within three years, failing which those goods are deemed to have been supplied by the principal on the date they were sent. The principal must maintain proper accounts; 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 17:34:34 +0530 https://www.taxtmi.com/acts?id=27958