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of <h1>Principal Can Claim Input Tax Credit for Job Work Under Section 143 of Gujarat GST Act 2017; Conditions Apply</h1> Under the Gujarat Goods and Services Tax Act, 2017, a principal can claim input tax credit for inputs and capital goods sent for job work, subject to prescribed conditions. Inputs sent directly to a job worker can still qualify for credit, even if not first brought to the principal's business. If inputs are not returned or supplied from the job worker's location within one year, they are deemed supplied to the job worker. For capital goods, the period is three years. Exceptions apply to molds, dies, jigs, fixtures, and tools. The principal is defined as the person in section 143.
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