Input tax credit for inputs and capital goods sent to job-workers allowed, subject to deeming rules and prescribed conditions.

The principal is entitled to input tax credit on inputs and capital goods sent to a job-worker for job-work, including when dispatched directly to the job-worker, subject to prescribed conditions. If such inputs or capital goods are not returned or supplied from the job-worker's place of business within the statutory period, they are treated as a deemed supply by the principal on the date of dispatch, with the period counting from the job-worker's receipt when sent directly. Deeming does not apply to moulds and dies, jigs and fixtures, or tools.

---

---

---