This case study examines the Goods and Services Tax (GST) Act 2017 concerning job works. It clarifies the eligibility of principals to retain Input Tax Credit (ITC) on capital goods sent to job workers, even if dispatched directly. The document details the procedural aspects, time limits for returning goods, and consequences of non-return, including scenarios with jigs and fixtures. It's a valuable resource for businesses involved in job work arrangements under GST.