Input tax credit for inputs and capital goods sent for job work is permitted, subject to conditions and deemed supply timing. Input tax credit for inputs and capital goods sent to a job worker is allowed to the principal, subject to prescribed conditions, and may be claimed even when goods are sent directly to the job worker. If inputs or capital goods are not returned within prescribed periods they are deemed supplied by the principal on the day sent, with the counting of those periods starting from the job worker's receipt when goods are sent directly; moulds, dies, jigs, fixtures and tools are excluded from the deeming rules.