Job work procedure: principals may send inputs to job workers tax-free, subject to return requirements and deemed-supply consequences.

A registered principal may send inputs and capital goods to a job worker without payment of tax, subject to prescribed intimation and conditions. The principal must bring back or cause supply of such goods from the job worker's place of business within the statutory return or supply periods or they will be deemed supplied by the principal on the date sent. The principal is responsible for keeping proper accounts. Supplies of waste or scrap may be made by the registered job worker on payment of tax or by the principal if the job worker is not registered.

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