https://www.taxtmi.com/acts?id=30189 The principal is entitled to input tax credit on inputs and capital goods sent for job work, including when such goods are dispatched directly to the job worker, subject to prescribed conditions and restrictions. If inputs or capital goods are not returned or supplied from the job worker's place in accordance with statutory supply routes within the prescribed period, they are deemed to have been supplied by the principal on the date of dispatch, with the running of the period counted from the job worker's receipt when goods are sent directly. Moulds and dies, jigs and fixtures and tools are excluded from the deeming provisions. en-us Sat, 08 Jul 2017 17:44:43 +0530 Tue, 18 Jul 2017 12:40:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30189 The principal is entitled to input tax credit on inputs and capital goods sent for job work, including when such goods are dispatched directly to the job worker, subject to prescribed conditions and restrictions. If inputs or capital goods are not returned or supplied from the job worker's place in accordance with statutory supply routes within the prescribed period, they are deemed to have been supplied by the principal on the date of dispatch, with the running of the period counted from the job worker's receipt when goods are sent directly. Moulds and dies, jigs and fixtures and tools are excluded from the deeming provisions. Act-Rules GST - States Sat, 08 Jul 2017 17:44:43 +0530 https://www.taxtmi.com/acts?id=30189