What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job-worker?

What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job-worker?
Question 8
Bill
Job Work
FAQ on GST dated 21.9.2016 based on Draft Model GST
Q 8. What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job-worker?
Ans. In the MGL, aspects relating to taking input tax credit in respect of inputs/capital goods sent for job-work have been specifically dealt in Section 16A, which provides that the credi

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