TaxTMI 
TaxTMI 
Dear Expers,
My one of client (jobworker) sent the material to another jobwokrer for another process on GOODS, Now, another jobworker issued Invoice to my Client. Then my client can take ITC against this invoice ?
Please help me.
ITC by invoice issued to jobworker.
14 May 2026 
4 Replies 
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Input tax credit on subsequent job work services depends on valid invoice, receipt of service, and statutory compliance.
Input tax credit may be claimed on a tax invoice issued by a subsequent job worker for additional processing of goods, provided the recipient satisfies the general credit conditions under the GST law. Where taxable job work services are supplied and a valid tax invoice is issued, the principal or client may avail ITC if the recipient possesses the invoice, the services have been actually received and used, and the statutory requirements for tax payment and return filing are met. Movement of goods from one job worker to another for further processing is also treated as a permissible inter-job worker transfer, subject to challan documentation and prescribed record maintenance. (AI Summary)
Input tax credit may be claimed on a tax invoice issued by a subsequent job worker for additional processing of goods, provided the recipient satisfies the general credit conditions under the GST law. Where taxable job work services are supplied and a valid tax invoice is issued, the principal or client may avail ITC if the recipient possesses the invoice, the services have been actually received and used, and the statutory requirements for tax payment and return filing are met. Movement of goods from one job worker to another for further processing is also treated as a permissible inter-job worker transfer, subject to challan documentation and prescribed record maintenance. (AI Summary)