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<h1>Claim Input Tax Credit on Job Work Inputs Under Section 19 of Orissa GST Act, 2017: Key Provisions and Time Limits.</h1> Section 19 of the Orissa Goods and Services Tax Act, 2017, outlines the provisions for claiming input tax credit on inputs and capital goods sent for job work. The principal can claim input tax credit on inputs and capital goods sent directly to a job worker without first bringing them to their business premises. If inputs are not returned or supplied from the job worker's location within one year, or capital goods within three years, they are considered supplied to the job worker. Exceptions apply to certain tools like moulds and dies. The principal is defined as per section 143.