alleryStart learning →Inputs go direct to the job worker. Can the principal take ITC?
ANo, goods must reach him
BNo, job worker must register
CYes, after six months only
DYes, though not brought to him
Answer & Solution
Correct answer: D. Yes, though not brought to him
Section 19(2) lets the principal take credit even if inputs are sent directly to the job worker without first coming to his place of business.
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