Jobwork transfer rules: principal may send inputs and capital goods tax-free to jobworkers, with return or deeming consequences within prescribed periods.

A registered principal may send inputs and capital goods to a jobworker without tax under prescribed conditions and must either bring back such goods or effect supply from the jobworker's premises within specified periods; failure to do so results in those goods being deemed supplied by the principal on the date they were sent. The principal is responsible for keeping proper accounts. Waste and scrap from jobwork may be supplied by a registered jobworker on payment of tax, or by the principal if the jobworker is unregistered.

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