We've upgraded AI Search on TaxTMI with two powerful modes:
1. Basic • Quick overview summary answering your query with references• Category-wise results to explore all relevant documents on TaxTMI
2. Advanced • Includes everything in Basic • Detailed report covering: - Overview Summary - Governing Provisions [Acts, Notifications, Circulars] - Relevant Case Laws - Tariff / Classification / HSN - Expert views from TaxTMI - Practical Guidance with immediate steps and dispute strategy
• Also highlights how each document is relevant to your query, helping you quickly understand key insights without reading the full text.Help Us Improve - by giving the rating with each AI Result:
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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Job work procedure allows sending inputs to job workers tax-free, with return obligations and deemed-supply consequences on non-return.</h1> 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.
TaxTMI 
• Category-wise results to explore all relevant documents on TaxTMI
Help Us Improve - by giving the rating with each AI Result:
TaxTMI 
TaxTMI 
