Some capital goods like jigs and fixtures are non -usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions?

Some capital goods like jigs and fixtures are non -usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions?
Question 10
Bill
Job Work
Faq On GST (2nd Edition) Dated 31.3.2017
Q 10. Some capital goods like jigs and fixtures are non -usable after their use and normally sold as scrap. What is the treatment of such items in job work provisions?
Ans. The condition of bringing back capital goods within three years is not applicab

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