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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Input Tax Credit Allowed for Inputs and Capital Goods Sent for Job Work Under Assam GST Act, Section 143</h1> Under the Assam Goods and Services Tax Act, 2017, the principal is allowed input tax credit for inputs and capital goods sent for job work, subject to prescribed conditions. Inputs can be sent directly to a job worker, with credit available even if not first brought to the principal's business. If inputs are not returned or supplied within a year, they are deemed supplied to the job worker. For capital goods, the period is three years. Exceptions apply to certain tools. The principal is defined as per section 143.
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