What is the liability of the principal if the capital goods sent to job worker have not been received within 2 years from the date of being sent?

What is the liability of the principal if the capital goods sent to job worker have not been received within 2 years from the date of being sent?
Question 22
Bill
Input Tax Credit
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 22. What is the liability of the principal if the capital goods sent to job worker have not been received within 2 years from the date of being sent?
Ans. Principal has to pay an amount equal to credit taken on such capital goods along with interes

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