Section 143(1)(b) in Bihar Goods and Services Tax Act, 2017
(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 maybe: