Section 19 – Taking ITC in respect of inputs and capital goods sent for job work
Section 19 of CGST Act, 2017 – Taking Input Tax Credit in respect of Inputs and Capital Goods sent for Job Work Updated on: February 2026 (as applicable till date) Prepared by: Yours Tax Consultant 1. Bare Act Text – Section 19 Section 19(1): The principal shall be entitled to take credit of input tax on inputs sent to a job worker for job work. Section 19(2): The principal may take input tax credit on inputs even if such inputs are sent directly to a job worker without being first brought to his place of business. Section 19(3): Where the inputs sent for job work are not returned to the principal within one year of being 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. Section 19(4): The principal shall be entitled to take credit of input tax on capital goods sent to a job worker for job work. Section 19(5): The principal may take input tax credit on capital g...