Input tax credit on inputs and capital goods sent for job work allowed, subject to deemed-supply timing and conditions. The principal may claim input tax credit on inputs and capital goods sent to a job worker, including when sent directly, subject to prescribed conditions. Inputs not returned or supplied from the job worker's place of business within one year (counted from receipt if sent directly) are deemed supplied by the principal; capital goods not returned within three years are similarly deemed supplied. Deemed-supply rules exclude moulds and dies, jigs and fixtures, and tools. 'Principal' is defined by the job-work provision.