Question 17 - Whether the principal is eligible to avail input tax credit of inputs sent to job worker for job work? - FAQ on GST dated 21.9.2016 based on Draft Model GST

Q 17. Whether the principal is eligible to avail input tax credit of inputs sent to job worker for job work?

Ans. Yes, the principal is eligible to avail the input tax credit on inputs sent to job worker for job work in terms of Section 16A(2) of the MGL.