https://www.taxtmi.com/acts?id=28832 The principal is entitled to input tax credit for inputs and capital goods sent to a job-worker, including when sent directly to the job-worker, subject to prescribed conditions. Inputs not returned or supplied from the job-worker's premises within the one-year period (counted from dispatch or from receipt if sent directly) are deemed supplied by the principal to the job-worker on the date of dispatch. Capital goods not returned within the three-year period (counted similarly) are deemed supplied on dispatch. Moulds, dies, jigs, fixtures, and tools are excluded from the deeming provisions. en-us Sat, 01 Jul 2017 13:19:11 +0530 Fri, 28 Jul 2017 10:52:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28832 The principal is entitled to input tax credit for inputs and capital goods sent to a job-worker, including when sent directly to the job-worker, subject to prescribed conditions. Inputs not returned or supplied from the job-worker's premises within the one-year period (counted from dispatch or from receipt if sent directly) are deemed supplied by the principal to the job-worker on the date of dispatch. Capital goods not returned within the three-year period (counted similarly) are deemed supplied on dispatch. Moulds, dies, jigs, fixtures, and tools are excluded from the deeming provisions. Act-Rules GST - States Sat, 01 Jul 2017 13:19:11 +0530 https://www.taxtmi.com/acts?id=28832