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

Input tax credit for job work: principal may claim credit for inputs and capital goods sent to job workers.

Section 19 allows the principal to claim input tax credit on inputs and, subject to prescribed conditions, on capital goods sent to a job worker, including when items are sent directly to the job worker. Inputs or capital goods not returned or not supplied from the job worker's premises within the statutory period are deemed to have been supplied by the principal on the date they were sent. The deeming rule excludes moulds and dies, jigs and fixtures, and tools. 'Principal' is defined by reference to section 143.