https://www.taxtmi.com/acts?id=29597 Section 19 allows the principal to claim input tax credit on inputs and capital goods sent to a job worker, including when dispatched directly to the job worker. If inputs are not returned or not supplied from the job worker's business within one year (or counted from receipt if sent directly), they are deemed supplied by the principal on the date sent; capital goods not returned within three years are similarly deemed supplied. The deeming rules exclude moulds and dies, jigs and fixtures, and tools. Claims remain subject to prescribed conditions and restrictions. en-us Tue, 04 Jul 2017 18:30:53 +0530 Mon, 14 Aug 2017 15:04:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29597 Section 19 allows the principal to claim input tax credit on inputs and capital goods sent to a job worker, including when dispatched directly to the job worker. If inputs are not returned or not supplied from the job worker's business within one year (or counted from receipt if sent directly), they are deemed supplied by the principal on the date sent; capital goods not returned within three years are similarly deemed supplied. The deeming rules exclude moulds and dies, jigs and fixtures, and tools. Claims remain subject to prescribed conditions and restrictions. Act-Rules GST - States Tue, 04 Jul 2017 18:30:53 +0530 https://www.taxtmi.com/acts?id=29597