Section 19 of CGST Act 2017: Taking ITC in respect of inputs and capital goods sent for job work

Harsh Kaushik , Last updated: 25 April 2023  
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What does Section 19 say? Section 19 of the CGST ACT 2017 talks about the availability of input tax credit by the principal in respect of goods sent to the job worker. Job work is a business mechanism where the job worker works under the direction of principal and inputs are sent by the principal

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Published by

Harsh Kaushik
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Category GST   Report

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