Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Don't have an account? Register Here
<h1>Claim Input Tax Credit on Goods Sent for Job Work Under Section 19 of Tamil Nadu GST Act 2017</h1> Section 19 of the Tamil Nadu Goods and Services Tax Act, 2017, allows a principal to claim input tax credit on inputs and capital goods sent for job work, subject to prescribed conditions. The principal can claim this credit even if the goods are sent directly to the job worker without being brought to the principal's business premises. If inputs are not returned or supplied from the job worker's location within one year, or capital goods within three years, they are deemed supplied to the job worker. Exceptions apply to molds, dies, jigs, fixtures, and tools. The 'principal' refers to the person in section 143.