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<h1>Input Tax Credit Rules for Job Work: Section 19 Details Conditions and Timelines for Principals</h1> The Rajasthan Goods and Services Tax Act, 2017, Section 19, allows a principal to claim input tax credit on inputs and capital goods sent for job work, subject to prescribed conditions. The principal can claim credit even if the items are sent directly to the job worker without being brought to the principal's business. Inputs must be returned or supplied from the job worker's location within one year, and capital goods within three years, to avoid being deemed as supplied to the job worker. Exceptions apply to moulds, dies, jigs, fixtures, and tools. The term 'principal' refers to the person mentioned in section 143.