Section 19(6) in Jharkhand Goods and Services Tax Act, 2017
(6)Where the capital goods sent for jobwork are not received back by the principal within a period of three years of being sent out, it shall be deemed that such capital goods had been supplied by the principal to the jobworker on the day when the said capital goods were sent out:Provided that where the capital goods are sent directly to a jobworker, the period of three years shall be counted from the date of receipt of capital goods by the jobworker.
