https://www.taxtmi.com/acts?id=28480 Section 19 allows the principal to claim input tax credit on inputs and, subject to prescribed conditions, on capital goods sent to a job worker, including when items are sent directly to the job worker. Inputs or capital goods not returned or not supplied from the job worker's premises within the statutory period are deemed to have been supplied by the principal on the date they were sent. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. "Principal" is defined by reference to section 143. en-us Thu, 29 Jun 2017 15:38:34 +0530 Wed, 02 Aug 2017 11:33:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28480 Section 19 allows the principal to claim input tax credit on inputs and, subject to prescribed conditions, on capital goods sent to a job worker, including when items are sent directly to the job worker. Inputs or capital goods not returned or not supplied from the job worker's premises within the statutory period are deemed to have been supplied by the principal on the date they were sent. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. "Principal" is defined by reference to section 143. Act-Rules GST - States Thu, 29 Jun 2017 15:38:34 +0530 https://www.taxtmi.com/acts?id=28480