Special provisions relating to moulds and dies, jigs and fixtures, or tools
The provision of returning goods within one/three years is not applicable to moulds and dies, jigs and fixtures, or tools. These may be retained at place of job worker.- section 19(7) of CGST Act.
Thus, the job worker can sale them as scrap on payment of GST if he is registered. If he is not registered, GST can be paid by ‘principal’ on such scrap.