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of <h1>Section 19 of Puducherry GST Act: Input Tax Credit Rules for Job-Work and Capital Goods Explained</h1> The Puducherry Goods and Services Tax Act, 2017, Section 19, allows a principal to claim input tax credit on inputs and capital goods sent to a job-worker for job-work, under prescribed conditions. Inputs can be directly sent to the job-worker without first being brought to the principal's business. If inputs are not returned or supplied from the job-worker's location within one year, they are considered supplied to the job-worker. For capital goods, the period is three years. Exceptions apply to moulds, dies, jigs, fixtures, and tools. The principal is defined as per Section 143.
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