The principal shall, subject to such conditions and restrictions
as may be prescribed, be allowed input tax credit on inputs sent to a
job worker for job work.
(2) Notwithstanding anything contained in clause (b) of sub -section
(2) of section 16, the principal shall be entitled to take credit of input
tax on inputs even if the inputs are directly sent to a job worker for
job work without being first brought to his place of business.
(3) Where the inputs sent f or job work are not received back by the
principal after completion of job work or otherwise or are not
supplied from the place of business of the job worker in accordance
with clause (a) or clause (b)of sub -section (1) of section 143 within
one year of be ing sent out, it shall be deemed that such inputs had
been supplied by the principal to the job worker on the day when the
said inputs were sent out:
Provided that where the inputs are sent directly to a job worker, the
period of one year shall be counted from the date of receipt of inputs
by the job worker.
(4) The principal shall, subject to such conditions and restrictions as
may be prescribed, be allowed input tax credit on capital goods sent
to a job worker for job work.
(5) Notwithstanding anything co ntained in clause (b) of sub -section
(2) of section 16, the principal shall be entitled to take credit of input
tax on capital goods even if the capital goods are directly sent to a job
worker for job worker without being first brought to his place of
business.
(6) Where the capital goods sent for job work are not received back
by the principal within a period of three years of being sent out, it
shall be deemed that such capital goods had been supplied by the
principal to the job worker on the day when the said capital goods
were sent out:
Provided that where the capital goods are sent directly to a job -
worker, the period of three years shall be counted from the date of
receipt of capital goods by the job worker.
(7) Nothing contained in sub-section (3) or sub-section (6) shall apply
to moulds and dies, jigs and fixtures, or tools sent out to a job worker
for job work.
Explanation. - For the purpose of this section, "principal" means the
person referred to in section 143.
Manner of distribution of credit by Input Service Distributor.-
Section 19 • THE ASSAM GOODS AND SERVICES TAX ACT, 2017
Section 19 (1). 1
assam-goods-and-services-tax-act-2017-sec-19.json
•
Section 19
{
"act_title": "THE ASSAM GOODS AND SERVICES TAX ACT, 2017",
"act_slug": "assam-goods-and-services-tax-act-2017",
"section_label": "Section",
"section": {
"number": "19",
"title": "Section 19 (1). 1",
"chapter": null,
"content": "The principal shall, subject to such conditions and restrictions \nas may be prescribed, be allowed input tax credit on inputs sent to a \njob worker for job work. \n(2) Notwithstanding anything contained in clause (b) of sub -section \n(2) of section 16, the principal shall be entitled to take credit of input \ntax on inputs even if the inputs are directly sent to a job worker for \njob work without being first brought to his place of business. \n(3) Where the inputs sent f or job work are not received back by the \nprincipal after completion of job work or otherwise or are not \nsupplied from the place of business of the job worker in accordance \nwith clause (a) or clause (b)of sub -section (1) of section 143 within \none year of be ing sent out, it shall be deemed that such inputs had \nbeen supplied by the principal to the job worker on the day when the \nsaid inputs were sent out: \nProvided that where the inputs are sent directly to a job worker, the \nperiod of one year shall be counted from the date of receipt of inputs \nby the job worker. \n(4) The principal shall, subject to such conditions and restrictions as \nmay be prescribed, be allowed input tax credit on capital goods sent \nto a job worker for job work. \n(5) Notwithstanding anything co ntained in clause (b) of sub -section \n(2) of section 16, the principal shall be entitled to take credit of input \ntax on capital goods even if the capital goods are directly sent to a job \nworker for job worker without being first brought to his place of \nbusiness. \n(6) Where the capital goods sent for job work are not received back \nby the principal within a period of three years of being sent out, it \nshall be deemed that such capital goods had been supplied by the \nprincipal to the job worker on the day when the said capital goods \nwere sent out: \nProvided that where the capital goods are sent directly to a job -\nworker, the period of three years shall be counted from the date of \nreceipt of capital goods by the job worker. \n(7) Nothing contained in sub-section (3) or sub-section (6) shall apply \nto moulds and dies, jigs and fixtures, or tools sent out to a job worker \nfor job work. \nExplanation. - For the purpose of this section, \"principal\" means the \nperson referred to in section 143. \nManner of distribution of credit by Input Service Distributor.-",
"footnote": "",
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