https://www.taxtmi.com/acts?id=30362 Principals may claim input tax credit on inputs and capital goods sent to a job-worker, including when sent directly to the job-worker; failure to receive them back within the statutory periods results in those goods being deemed supplied by the principal on the day sent, while moulds, dies, jigs, fixtures and tools are excluded from the deemed-supply rule. en-us Mon, 10 Jul 2017 14:28:00 +0530 Fri, 18 Aug 2017 11:03:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=30362 Principals may claim input tax credit on inputs and capital goods sent to a job-worker, including when sent directly to the job-worker; failure to receive them back within the statutory periods results in those goods being deemed supplied by the principal on the day sent, while moulds, dies, jigs, fixtures and tools are excluded from the deemed-supply rule. Act-Rules GST - States Mon, 10 Jul 2017 14:28:00 +0530 https://www.taxtmi.com/acts?id=30362