https://www.taxtmi.com/acts?id=28188 Input tax credit is allowed to the principal for inputs and capital goods sent to a job worker, including when sent directly to the job worker. If inputs or capital goods are not returned or supplied from the job worker's premises within the statutory period, it is deemed that the principal supplied them to the job worker on the day they were sent; the deeming rule excludes moulds and dies, jigs and fixtures, and tools. The statutory period for direct sends is counted from the job worker's receipt. en-us Wed, 28 Jun 2017 11:25:53 +0530 Mon, 10 Jul 2017 11:12:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28188 Input tax credit is allowed to the principal for inputs and capital goods sent to a job worker, including when sent directly to the job worker. If inputs or capital goods are not returned or supplied from the job worker's premises within the statutory period, it is deemed that the principal supplied them to the job worker on the day they were sent; the deeming rule excludes moulds and dies, jigs and fixtures, and tools. The statutory period for direct sends is counted from the job worker's receipt. Act-Rules GST - States Wed, 28 Jun 2017 11:25:53 +0530 https://www.taxtmi.com/acts?id=28188