https://www.taxtmi.com/circulars?id=64569 Only inputs may be sent from a Section 65 unit for job work; capital goods may be sent out only for repair with bond officer permission. Job work requires initial deposit and accounting in the Section 65 premises, maintainable identity of goods, and on completion goods may return to the unit or be exported/cleared from the job worker's premises with removal date deemed as warehouse removal; scrap must be returned or cleared on duty payment. Moulds, tools and similar items may be sent for exclusive use by the job worker, with GST-aligned timelines and continued bond obligations; violations trigger duty, interest and penalties. en-us Tue, 03 Nov 2020 00:00:00 +0530 Tue, 08 Dec 2020 16:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=64569 Only inputs may be sent from a Section 65 unit for job work; capital goods may be sent out only for repair with bond officer permission. Job work requires initial deposit and accounting in the Section 65 premises, maintainable identity of goods, and on completion goods may return to the unit or be exported/cleared from the job worker's premises with removal date deemed as warehouse removal; scrap must be returned or cleared on duty payment. Moulds, tools and similar items may be sent for exclusive use by the job worker, with GST-aligned timelines and continued bond obligations; violations trigger duty, interest and penalties. Circulars Customs Tue, 03 Nov 2020 00:00:00 +0530 https://www.taxtmi.com/circulars?id=64569