Section 19 - Taking input tax credit in respect of inputs and capital goods sent for job work.

19. (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job worker for job work. (2) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on inputs even if the inputs are directly sent to a job worker for job w

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1 Notifications/Circulars on Section 19

3 case laws on Section 19