Job work procedure: principal may send inputs to job worker without tax, subject to return periods and deemed supply consequences. A registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed intimation and conditions, and may send goods onward between job workers. Inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, and tools) within three years, failing which those goods are deemed to have been supplied by the principal on the date they were sent. The principal must maintain proper accounts; waste and scrap 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.
Job work procedure: principal may send inputs to job worker without tax, subject to return periods and deemed supply consequences.
A registered principal may send inputs or capital goods to a job worker without payment of tax, subject to prescribed intimation and conditions, and may send goods onward between job workers. Inputs must be returned within one year and capital goods (excluding moulds and dies, jigs and fixtures, and tools) within three years, failing which those goods are deemed to have been supplied by the principal on the date they were sent. The principal must maintain proper accounts; waste and scrap may be supplied by a registered job worker on payment of tax or by the principal if the job worker is unregistered.
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