If inputs sent to job worker.....it need to be received back within one year.
Suppose principal did not received them within one year....and goods are covered under 9(3)
In that case, job worker is liable to pay gst with interest?
First of all, your query is baseless as there is no Goods which covers under section 9(3) All the notification issued in this regard covers only services .
Except :
The Goods cover under 9(3) are when purcbase from aggriculturist like :
As per noti 4/2017 : cashew nut , bidi wraper leaves , silk yarn
As per noti.43/2017 , : Raw Cotton purchase from agriculturist
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