Section 19(6) in Puducherry Goods and Services Tax Act, 2017
(6)Where the capital goods sent for job-work 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 job-worker on the day when the said capital goods were sent out:Provided that where the capital goods are sent directly to a job-worker, the period of three years shall be counted from the date of receipt of capital goods by the job-worker.
