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of <h1>Principal Can Claim Input Tax Credit on Goods Sent for Job-Work Under Chhattisgarh GST Act 2017, Conditions Apply.</h1> Under the Chhattisgarh Goods and Services Tax Act, 2017, a principal can claim input tax credit on inputs and capital goods sent for job-work, subject to prescribed conditions. Input tax credit is allowed even if inputs or capital goods are sent directly to a job worker without first arriving at the principal's business location. If inputs are not returned or supplied from the job worker within one year, or capital goods within three years, they are considered supplied to the job worker from the date they were sent. Exceptions apply to moulds, dies, jigs, fixtures, and tools.
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