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    <title>ITC by invoice issued to jobworker.</title>
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    <description>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.</description>
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    <pubDate>Thu, 14 May 2026 11:44:12 +0530</pubDate>
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      <description>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.</description>
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      <law>VAT / Sales Tax</law>
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