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<h1>Principals can claim input tax credit for jobwork goods under Uttarakhand GST Act, 2017, with specific return timelines.</h1> Under the Uttarakhand Goods and Services Tax Act, 2017, a principal can claim input tax credit for inputs and capital goods sent for jobwork, even if sent directly to the jobworker without first arriving at the principal's business location. Inputs must be returned or supplied from the jobworker's premises within one year, and capital goods within three years, to avoid being deemed supplied to the jobworker. Exceptions apply to certain tools like moulds and dies. The principal is defined as the person mentioned in section 143. Conditions and restrictions for claiming credit are prescribed by law.