Input tax credit for job work: principals may claim credit for inputs and capital goods subject to return timelines. The provision permits a principal, subject to prescribed conditions, to claim input tax credit on inputs and capital goods sent to a job worker, including when sent directly to the job worker. It imposes deemed supply consequences where inputs are not returned or supplied within one year and where capital goods are not returned within three years, with the counting period commencing from receipt when goods are sent directly. Moulds and dies, jigs and fixtures, and tools are excluded from the deemed supply rules.