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of <h1>Principals Can Claim Input Tax Credit on Inputs Sent for Job Work Under Section 16A(2) of Model GST Law</h1> The principal is eligible to avail input tax credit on inputs sent to a job worker for job work under Section 16A(2) of the Model GST Law (MGL). This provision allows the principal to claim credit for the tax paid on inputs, even when these inputs are sent to another party for processing or manufacturing work.
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