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

Question 8 - Draft-Bills-Reports - Job Work - FAQ on GST dated 21.9.2016 based on Draft Model GST - Question 8 - Q 8. Ans. In the MGL, aspects relating to taking input tax credit in respect of inputs/capital goods sent for job-work have been specific .....

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job-work are received back in 180 days from the date of being sent out. In case the inputs are sent directly to the job-worker, the date shall be counted from the date of receipt of inputs by job-worker. Further an amount equivalent to the input tax .....

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