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of <h1>Principal can send and move inputs and capital goods to job workers under Section 143, with time limits and conditions</h1> A registered principal may send inputs or capital goods to a job worker without tax payment, and may further transfer them between job workers, subject to prescribed conditions and intimation. Inputs must be brought back or supplied from the job worker's premises within one year, and capital goods (excluding moulds, dies, jigs, fixtures, tools) within three years, failing which those transfers are deemed supplies on the date sent. The Commissioner may extend these periods once. The principal must maintain accounts for goods sent. Registered job workers may directly supply waste or scrap on payment of tax; if unregistered, the principal must supply such waste or scrap.
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