https://www.taxtmi.com/acts?id=28604 The provision permits a registered principal to send inputs and capital goods to a job worker without payment of tax subject to prescribed intimation and conditions; the principal must bring back such goods within specified periods or supply them from the job worker's premises on payment (or with/without payment for export). The principal must keep proper accounts and declare the job worker's premises as an additional place of business unless exceptions apply. Failure to return or supply within the periods results in those goods being deemed supplied by the principal on the date they were sent out. Waste and scrap may be supplied by the registered job worker on payment of tax or by the principal if the job worker is unregistered. en-us Thu, 29 Jun 2017 18:24:43 +0530 Sat, 05 Aug 2017 12:28:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28604 The provision permits a registered principal to send inputs and capital goods to a job worker without payment of tax subject to prescribed intimation and conditions; the principal must bring back such goods within specified periods or supply them from the job worker's premises on payment (or with/without payment for export). The principal must keep proper accounts and declare the job worker's premises as an additional place of business unless exceptions apply. Failure to return or supply within the periods results in those goods being deemed supplied by the principal on the date they were sent out. Waste and scrap may be supplied by the registered job worker on payment of tax or by the principal if the job worker is unregistered. Act-Rules GST - States Thu, 29 Jun 2017 18:24:43 +0530 https://www.taxtmi.com/acts?id=28604