https://www.taxtmi.com/acts?id=29415 The principal is entitled to input tax credit on inputs and capital goods sent to a job worker, including when such goods are sent directly to the job worker without first being brought to the principal's place of business. If inputs are not returned or supplied from the job worker's premises within the prescribed period it is deemed that the principal supplied them when sent; similarly, capital goods not returned within the longer prescribed period are deemed supplied when sent. Moulds and dies, jigs and fixtures, and tools are excluded from these deeming rules. en-us Tue, 04 Jul 2017 15:00:59 +0530 Thu, 27 Jul 2017 16:41:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29415 The principal is entitled to input tax credit on inputs and capital goods sent to a job worker, including when such goods are sent directly to the job worker without first being brought to the principal's place of business. If inputs are not returned or supplied from the job worker's premises within the prescribed period it is deemed that the principal supplied them when sent; similarly, capital goods not returned within the longer prescribed period are deemed supplied when sent. Moulds and dies, jigs and fixtures, and tools are excluded from these deeming rules. Act-Rules GST - States Tue, 04 Jul 2017 15:00:59 +0530 https://www.taxtmi.com/acts?id=29415