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of <h1>Principals Can Claim Input Tax Credit for Jobwork Under Section 143 of Himachal Pradesh GST Act, 2017</h1> Under the Himachal Pradesh Goods and Services Tax Act, 2017, principals can claim input tax credit for inputs and capital goods sent for jobwork, subject to prescribed conditions. Inputs sent directly to a jobworker are eligible for credit without first being brought to the principal's business location. If inputs are not returned or supplied within one year, they are deemed supplied to the jobworker. Similarly, capital goods must be returned within three years, or they are deemed supplied. Exceptions exist for moulds, dies, jigs, fixtures, and tools. The principal is defined as the person referred to in section 143.
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