Job work procedure permits sending inputs and capital goods to job workers without tax subject to return or deemed-supply rules.

A registered principal may send inputs or capital goods to a job worker without payment of tax and send them onward to other job workers; inputs must be brought back within one year and capital goods (excluding moulds and dies, jigs and fixtures, and tools) within three years, or may be supplied from the job worker's premises on payment of tax in India or as applicable for export, with the principal responsible for maintaining accounts. Failure to return or supply within the time limits will result in deeming the goods supplied by the principal on the date they were sent. Waste and scrap may be supplied by a registered job worker on payment of tax or by the principal if unregistered.

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