Input tax credit on job work supplies: principals may claim credit for inputs and capital goods subject to conditions. Input tax credit is allowed to the principal for inputs and capital goods sent to a job worker, including where goods are sent directly to the job worker, subject to prescribed conditions. If inputs or capital goods sent for job work are not returned within the statutory period they are deemed to have been supplied by the principal on the date of dispatch, with special counting rules when goods are sent directly; moulds and dies, jigs and fixtures, and tools are excluded from the deemed supply treatment.