Is a job worker who is charging GST @ 5% on his output services entitled to claim input on the services and goods used for providing the output service. Please give the relevant sections also.

Reply-As per Circular No.38/12/2018 Dated: 26th March 2018,  It is also clarified that the job worker is also eligible to avail ITC on inputs, etc. used by him in supplying the job work services if he is registered. There is no restriction, so the taxpayer can avail input tax credit, it is not restricted anywhere, so there is no reason to quote any section for that.