Job work procedure: principal may send inputs and capital goods to job workers without tax, subject to return and compliance. Job work procedure permits a registered principal to send inputs and capital goods to job workers without tax, subject to intimation and conditions; inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, or tools) within three years or be supplied from the job worker's premises on payment of tax. The principal is responsible for maintaining accounts, and failure to return or supply within the specified periods results in those items being deemed supplied by the principal. Waste and scrap may be supplied by a registered job worker on payment of tax.