Jobwork procedure: tax-free transfer to jobworkers subject to return or deemed supply after prescribed time limits. Jobwork procedure allows a registered principal to send inputs or capital goods to a jobworker without tax, subject to prescribed intimation and conditions; the principal must either bring back such goods to his place of business within the statutory time limits or supply them from the jobworker's place on payment of tax (or for export as applicable), declare the jobworker's place as an additional place of business except in limited cases, keep proper accounts, and is subject to deemed-supply consequences if statutory return or supply timelines lapse; waste and scrap may be supplied by the jobworker if registered or by the principal otherwise.