Job work procedure allows sending inputs to job workers tax-free, with return obligations and deemed-supply consequences on non-return. A registered principal may send inputs or capital goods to a job worker without payment of tax, subject to intimation and conditions; inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, tools) within three years or be treated as supplied. The principal must keep proper accounts; failure to recover goods within the prescribed periods results in those goods being deemed supplied by the principal on the date sent. Waste and scrap from job work may be supplied by a registered job worker on payment of tax or by the principal if the job worker is unregistered.