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Input tax credit on job work: principal may claim credit for inputs and capital goods sent directly to job worker. The principal may claim input tax credit on inputs and capital goods sent to a job worker, including when sent directly without first being brought to the principal's place of business. Inputs not returned or supplied from the job worker's place of business within one year of dispatch are deemed to have been supplied by the principal on the date of dispatch, counted from receipt if sent directly. Capital goods not returned within three years are similarly deemed supplied on the date of dispatch, with the three year period counted from receipt when sent directly. The deeming rules exclude moulds and dies, jigs and fixtures, and tools.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Input tax credit on job work: principal may claim credit for inputs and capital goods sent directly to job worker.</h1> The principal may claim input tax credit on inputs and capital goods sent to a job worker, including when sent directly without first being brought to the principal's place of business. Inputs not returned or supplied from the job worker's place of business within one year of dispatch are deemed to have been supplied by the principal on the date of dispatch, counted from receipt if sent directly. Capital goods not returned within three years are similarly deemed supplied on the date of dispatch, with the three year period counted from receipt when sent directly. The deeming rules exclude moulds and dies, jigs and fixtures, and tools.
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