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[Cites 0, Cited by 0] [Section 143(1)] [Section 143] [Entire Act]

State of West Bengal - Subsection

Section 143(1)(b) in West Bengal Goods and Services Tax Act, 2017

(b)supply such inputs, after completion of job-work or otherwise, or capital goods, other than molds 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: