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<h1>Input Tax Credit Rules for Jobwork Under Section 19 of Kerala GST Ordinance 2017: Key Timelines and Exceptions</h1> Section 19 of the Kerala Goods and Services Tax Ordinance, 2017, addresses input tax credit for inputs and capital goods sent for jobwork. It allows the principal to claim input tax credit on inputs and capital goods sent directly to a jobworker, bypassing the principal's business location. Inputs must be returned or supplied within one year, and capital goods within three years, to avoid being deemed as supplied to the jobworker. Exceptions are made for moulds, dies, jigs, fixtures, or tools. The principal is defined as the person mentioned in section 143.