Section 19 of CGST Act :Taking ITC inrespect ofinputs and capital goodssent for jobwork

(1) The principal shall, subject to such conditions and restrictions as may beprescribed, 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 aredirectly 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 aftercompletion of job work or otherwise or are not supplied from the place of business of the jobworker in accordance with clause (a) or clause (b) of sub-section (1) of section 143 withinone year of being sent out, it shall be deemed that such inputs had been supplied by theprincipal 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 yearshall 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 capitalgoods are directly sent to a job worker for job work without being first brought to his placeof business.
(6) Where the capital goods sent for job work are not received back by the principalwithin a period of three years of being sent out, it shall be deemed that such capital goodshad been supplied by the principal to the job worker on the day when the said capital goodswere sent out:
Provided that where the capital goods are sent directly to a job worker, the period ofthree years shall be counted from the date of receipt of capital goods by the job worker.
(7) Nothing contained in sub-section (3) or sub-section (6) shall apply to moulds anddies, 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 referredto in section 143.

CHAPTER V

INPUT TAX CREDIT

Chapter V of the CGST Act,2017 covers six sections relating toINPUT TAX CREDIT.The following sections from the CGST Act,2017 are available for your ready reference.
Section 16Eligibility andconditions fortaking inputtax credit
Section 17 Apportionment of credit and blocked credits
Section 18 Availability ofcredit inspecialcircumstances
Section 19 Taking inputtax credit inrespect ofinputs andcapital goodssent for jobwork
Section 20 Manner ofdistribution ofcredit byInput ServiceDistributor
Section 21 Manner ofrecovery ofcreditdistributed inexcess.