Section 143(1)(b) in Jharkhand Goods and Services Tax Act, 2017
(b)supply such inputs, after completion of jobwork 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 jobworker on payment of tax within India, or with or without payment of tax for export, as the case may be: