Question 8 – Draft-Bills-Reports – Job Work – FAQ on GST dated 21.9.2016 based on Draft Model GST – Question 8 – 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 credit of taxes paid on inputs or capital goods can be taken in the following manner: Princi
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