Section 143(1) in Meghalaya Goods and Services Tax Act, 2017
(1)A registered person (hereafter in this section referred to as the "principal") may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a job worker for job work and from there subsequently send to another job worker and likewise, and shall,-(a)bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;(b)supply such inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be:Provided that the principal shall not supply the goods from the place of business of a job worker in terms of clause (b) unless the said principal declares the place of business of the job-worker as his additional place of business except in a case-(i)where the job worker is registered under section 25; or(ii)where the principal is engaged in the supply of such goods as may be notified by the Commissioner.
