Page 34 - GSTL_3rd September 2020_Vol 40_Part 1

J16 GST LAW TIMES [ Vol. 40
credit towards payment of GST on rentals received from the tenants. It is high
time for the Government to issue necessary clarification in this regard to mini-
mize the similar litigation likely to be raised across the other part of the country.
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[Continued from page J8]

• According to the above section, it is not considering “moulds and
dies, jigs and fixtures, or tools” neither as ‘inputs’ nor as ‘capital
goods’. Which means it does not specify, any one of, the time-limit
of 1 year for inputs and 3 years for capital goods for these items.
• In this scenario, it further develops anomaly to the registered per-
sons for sending the “moulds and dies, jigs and fixtures, or tools”
for doing job work in the absence of its classification and its permis-
sibility.
• The relevant sub-section is hereunder :
“(7) Nothing contained in sub-section (3) or sub-section (6) shall ap-
ply to moulds and dies, jigs and fixtures, or tools sent out to a job
worker for job work”
• Not only this, this section also makes us to think that this section, is
not barring any one to keep the moulds and dies, jigs and fixtures or
tools in the job worker’s place without any time-limit.
• The CGST Act is not clear in these perspectives also.
Need for clarification from Government
A clear stand of the GST Authorities, pertaining to moulds and dies, jigs
and fixtures, or tools for sending/receiving to/from job work is needed. It would
be highly appreciated, if the Government’s stand on “moulds and dies, jigs and
fixtures or tools” towards job work is clarified to the registered persons at the
earliest, to avoid litigation in procedural aspects.
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GST LAW TIMES  3rd September 2020  50