Input tax credit for job-work allows principals to claim credit when inputs or capital goods are sent to job-workers. Input tax credit is allowed to the principal for inputs and capital goods sent to a job-worker, including where sent directly, subject to prescribed conditions. If inputs or capital goods are not returned or supplied from the job-worker's premises within the respective prescribed periods they are deemed to have been supplied by the principal on the day they were sent, with the prescribed period for direct sends counted from the job-worker's receipt. Exclusions apply to moulds and dies, jigs and fixtures, and tools.