Supply to job worker treated as supply; principal may send inputs or capital goods without tax subject to prescribed conditions. Goods sent to a job worker are treated as supply, but a registered taxable person may, on intimation and subject to prescribed conditions, send inputs and/or capital goods to a job worker without payment of tax; such goods must be brought back or supplied from the job worker's place of business within the prescribed time limits, with tax payable when supplied domestically or subject to export rules.