Special provisions Job work relating to moulds and dies, jigs and fixtures, or tools:
Section 19(7) of CGST Act, specified that time limit of returning goods after Job work within one / three years is not applicable in case moulds and dies, jigs and fixtures, or tools sent out a job worker for job work. The job worker can be retained at place of job work. The further disposal of these goods as scrap liable for payment of GST by Job worker if he is registered otherwise principal has to pay GST on sale of such scrap.