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of <h1>Principals Can Claim Input Tax Credit for Goods Sent to Jobworker Under Jharkhand GST Act, 2017</h1> Under the Jharkhand Goods and Services Tax Act, 2017, a principal can claim input tax credit for inputs and capital goods sent to a jobworker, subject to prescribed conditions. Inputs sent directly to a jobworker are eligible for credit without first being brought to the principal's place of business. If inputs are not returned or supplied within one year, or capital goods within three years, they are deemed supplied to the jobworker. This does not apply to moulds, dies, jigs, fixtures, or tools. The period for direct shipments is counted from the jobworker's receipt date.
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