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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Principal Can Claim Input Tax Credit for Goods Sent for Job Work Under Section 143 of Bihar GST Act 2017</h1> Under the Bihar Goods and Services Tax Act, 2017, a principal is entitled to input tax credit for inputs and capital goods sent to a job worker for job work, even if not first brought to the principal's business location. Inputs must be returned or supplied from the job worker's location within one year, and capital goods within three years, or they are deemed supplied to the job worker. These timelines are counted from the job worker's receipt date if sent directly. Exemptions apply to moulds, dies, jigs, fixtures, and tools. The term 'principal' refers to the person in section 143.
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