Job work shipments sent without tax must be returned within statutory periods or be treated as deemed supplies.

A registered principal may send inputs or capital goods to a job worker without tax, subject to conditions and intimation, but must return or cause supply of those goods from the job worker's premises within statutory periods or declare the job worker's premises as an additional place of business; failure to do so results in a deemed supply by the principal as of the date of dispatch. The principal is responsible for recordkeeping; waste and scrap may be supplied by the job worker if registered, otherwise by the principal.

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