Job work procedure: tax-free dispatch to job workers with deeming of supply if goods are not returned or supplied timely. The section permits a registered principal to send inputs and capital goods to job workers without tax subject to intimation and conditions, requiring return to the principal or supply from the job worker's premises within prescribed periods; the principal must declare the job worker's premises as an additional place of business except in stated exceptions and is responsible for maintaining accounts. Failure to return or supply within the statutory periods results in a deeming of supply by the principal on the date the goods were sent. Waste and scrap may be supplied directly by a registered job worker on payment of tax, or by the principal if the job worker is not registered. Input includes intermediate goods.