https://www.taxtmi.com/acts?id=29773 Allowance of input tax credit to a principal is permitted for inputs and capital goods sent to a job-worker for job-work, including when dispatched directly to the job-worker, subject to prescribed conditions. If such inputs or capital goods are not returned or supplied from the job-worker's premises within the applicable time limits they are deemed to have been supplied by the principal on the date of dispatch, with the direct-send period measured from the job-worker's receipt. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. en-us Wed, 05 Jul 2017 14:51:13 +0530 Mon, 31 Jul 2017 16:38:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=29773 Allowance of input tax credit to a principal is permitted for inputs and capital goods sent to a job-worker for job-work, including when dispatched directly to the job-worker, subject to prescribed conditions. If such inputs or capital goods are not returned or supplied from the job-worker's premises within the applicable time limits they are deemed to have been supplied by the principal on the date of dispatch, with the direct-send period measured from the job-worker's receipt. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. Act-Rules GST - States Wed, 05 Jul 2017 14:51:13 +0530 https://www.taxtmi.com/acts?id=29773