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of <h1>Section 20 Model GST Law: Principal Can Claim Input Tax Credit for Goods Sent to Job Worker Without Prior Receipt</h1> The statutory provisions under Section 20 of the Model GST Law, 2016, allow the 'principal' to claim input tax credit for inputs and capital goods sent to a job worker for job-work, even if these are sent directly without first being brought to the principal's business premises. Inputs must be returned or supplied within one year, and capital goods within three years, to avoid being deemed as supplied to the job worker. Exceptions are made for moulds, dies, jigs, fixtures, and tools. Conditions and restrictions apply as prescribed by the law.
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