https://www.taxtmi.com/acts?id=28655 The principal may claim input tax credit on inputs and capital goods sent to a job worker, including when sent directly without first being brought to the principal's place of business. Inputs not returned or supplied from the job worker's place of business within one year of dispatch are deemed to have been supplied by the principal on the date of dispatch, counted from receipt if sent directly. Capital goods not returned within three years are similarly deemed supplied on the date of dispatch, with the three year period counted from receipt when sent directly. The deeming rules exclude moulds and dies, jigs and fixtures, and tools. en-us Fri, 30 Jun 2017 14:12:49 +0530 Wed, 19 Jul 2017 11:38:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28655 The principal may claim input tax credit on inputs and capital goods sent to a job worker, including when sent directly without first being brought to the principal's place of business. Inputs not returned or supplied from the job worker's place of business within one year of dispatch are deemed to have been supplied by the principal on the date of dispatch, counted from receipt if sent directly. Capital goods not returned within three years are similarly deemed supplied on the date of dispatch, with the three year period counted from receipt when sent directly. The deeming rules exclude moulds and dies, jigs and fixtures, and tools. Act-Rules GST - States Fri, 30 Jun 2017 14:12:49 +0530 https://www.taxtmi.com/acts?id=28655