regarding jobwork

Dear sir

with respectfully I beg to say that my client is principal and have branch in gujrat and head office is delhi .he purchase goods in gujrat (Raw material) and send goods in bareilly to job work .job work send goods to delhi branch and delhi branch sale it
my question is that how to claim itc on purchase goods against GUJRAT gst no .
I request you to reply my question
Regards
Mudit Gupta