Section 19 of the CGST ACT 2017 talks about the availability of input tax credit by the principal in respect of goods sent to the job worker.
source https://www.caclubindia.com/articles/section-19-of-cgst-act-2017-taking-itc-in-respect-of-inputs-and-capital-goods-sent-for-job-work-49587.asp
source https://www.caclubindia.com/articles/section-19-of-cgst-act-2017-taking-itc-in-respect-of-inputs-and-capital-goods-sent-for-job-work-49587.asp
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