TaxTMI 
TaxTMI 
ITC by invoice issued to jobworker.
X X X X Extracts X X X X
X X X X Extracts X X X X
....TC by invoice issued to jobworker. <br> Query (Issue) Started By: - Jignesh Sitapara Dated:- 14-5-2026 VAT + CST <br> Got 4 Replies <br> VAT / Sales Tax<br> <br> 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. --Reply....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... By: Shilpi Jain The Reply: No complications to this. if its all in respect of taxable supplies and other conditions in law are satisfied, credit is eligible. Is there any specific reason why you have a doubt regarding credit eligbility? --Reply By: YAGAY andSUN The Reply: Yes. In the given facts, the principal/job worker recipient may avail Input Tax Credit ("ITC") on the invoice issued by ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the subsequent/secondary job worker, subject to fulfillment of conditions prescribed under Sections 16 and 19 of the CGST Act, 2017. Where goods are sent by one job worker to another job worker for carrying out an additional process/treatment on behalf of the principal, such movement is permissible under Section 143 of the CGST Act read with Rule 45 of the CGST Rules, without payment of tax, provi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ded proper challan documentation and prescribed records are maintained. If the second job worker has supplied taxable job work services and has issued a valid tax invoice charging GST upon the principal/client, the recipient is legally entitled to avail ITC of such GST, provided: * The recipient is in possession of a valid tax invoice; * The job work services have actually been received/utiliz....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ed; * Tax charged has been paid to the Government by the supplier; * Returns under Section 39 have been duly furnished; and * The transaction is reflected in GSTR-2B/2A, wherever applicable. Further, ITC eligibility is not barred merely because the goods physically moved from one job worker to another instead of returning to the principal before subsequent processing. GST law specifically pe....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rmits inter-job worker movement for completion of manufacturing/processing activities. Accordingly, subject to documentary compliance and genuineness of the transaction, the client/principal is entitled to claim ITC on the invoice raised by the second job worker. --Reply By: Sadanand Bulbule The Reply: I welcome the replies. --Reply By: KALLESHAMURTHY MURTHY K.N. The Reply: Sir, ITC can be a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....vailed on subsequent job work service, provided the conditions in sec 16(2) of the CGST Act are fulfilled. <br>***<br> Discussion Forum - Knowledge Sharing....