Inputs go direct from supplier to job worker. Credit is:
AAvailable without arrival
BDenied until arrival
CAvailable at half rate
DAvailable after a year
Answer & Solution
Correct answer: A. Available without arrival
The principal can take credit even if inputs are sent directly to the job worker without first being brought to his place of business.
Keep practising Liability to Pay in Certain Cases
Browse all Liability to Pay in Certain Cases questions for CA Final, or explore more Indirecttaxlaws topics.
Related questions
Which section covers liability when a company is in liquidation?Which section makes a firm and its partners jointly liable for tax?Which section deals with liability of directors of a private company?Which section of the CGST Act lays down the job work procedure?The principal can claim input tax credit on inputs sent to a job worker:For job work, the word input is stated to include:Inputs not back from job work in a year are deemed supplied:Who is responsible for keeping proper accounts of goods sent for job work?