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of <h1>Principals Can Claim Input Tax Credit for Goods Sent to Job Workers Directly Under Section 143 of GST Act 2017.</h1> Under the Nagaland Goods and Services Tax Act, 2017, a principal can claim input tax credit for inputs and capital goods sent to a job worker. This entitlement applies even if the goods are sent directly to the job worker without first being brought to the principal's business location. Inputs must be returned or supplied from the job worker's location within one year, and capital goods within three years, to avoid being deemed as supplied to the job worker. Exceptions include moulds, dies, jigs, fixtures, and tools. The principal is defined as per section 143 of the Act.
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