Taking input tax credit in respect of inputs sent for job work and capital goods
Section 19 of the Andhra Pradesh Goods and Services Tax Act, 2017 deals with taking input tax credit in respect of inputs sent for job work and capital goods. The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job-worker for job-work.
Taking input tax credit in respect of inputs sent for job work and capital goods- (1) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job-worker for job-work.
(2) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on inputs even if the inputs are directly sent to a job worker for job-work without being first brought to his place of business.
(3) Where the inputs sent for job work are not received back by the principal after completion of job-work or otherwise or are not supplied from the place of business of the job worker in accordance with clause (a) or clause (b) of sub-section (1) of section 143 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:
Provided that where the inputs are sent directly to a job worker, the period of one year shall be counted from the date of receipt of inputs by the job worker.
(4) The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on capital goods sent to a job worker for job work.
(5) Notwithstanding anything contained in clause (b) of sub-section (2) of section 16, the principal shall be entitled to take credit of input tax on capital goods even if the capital goods are directly sent to a job worker for job work without being first brought to his place of business.
(6) Where the capital goods sent for job work are not received back by the principal within a period of three years of being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job worker on the day when the said capital goods were sent out:
Provided that where the capital goods are sent directly to a job worker, the period of three years shall be counted from the date of receipt of capital goods by the job worker.
(6) Nothing contained in sub-section (3) or sub-section (6) shall apply to moulds and dies, jigs and fixtures, or tools sent out to a job worker for job work.
Explanation :- For the purpose of this section, "principal" means the person referred to in section 143.
Section 19, The Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017).
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Questions about Section 19
What does Section 19 of the Andhra Pradesh Goods and Services Tax Act deal with?
Section 19 of the Andhra Pradesh Goods and Services Tax Act is headed "Taking input tax credit in respect of inputs sent for job work and capital goods". The principal shall, subject to such conditions and restrictions as may be prescribed, be allowed input tax credit on inputs sent to a job-worker for job-work.
How do I find court cases under Section 19 of the Andhra Pradesh Goods and Services Tax Act?
In judgments and charge sheets this section is written several ways, and each form finds a different set of orders. These search the full text of every order eCourtsIndia holds, best matches first: Andhra Pradesh Goods and Services Tax Act 19, section 19 Andhra Pradesh Goods and Services Tax Act, section 19 of the Andhra Pradesh Goods and Services Tax Act. Each opens the full list of orders on eCourtsIndia, where it can be narrowed by court, year and outcome.
What should I read with Section 19 of the Andhra Pradesh Goods and Services Tax Act, and has it changed?
Its own text turns on section 16 (Eligibility and conditions for taking input tax credit), section 143 (Job work procedure), so none of them can safely be read on its own.
When was the Andhra Pradesh Goods and Services Tax Act enacted?
Andhra Pradesh Goods and Services Tax Act was enacted in 2017 as Act 16 of 2017. India Code records no commencement date for it. It is in force as at the date shown on this page.
Other sections of this Act
- 2. Definitions - In this Act, unless the context otherwise requires4932 words
- 142. Miscellaneous transitional provisions1933 words
- 174. Repeal and saving1897 words
- 54. Refund of tax1782 words
- 140. Transitional arrangements for input tax credit1198 words
- 79. Recovery of tax1117 words
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