Job work procedure: inputs sent to job workers tax-free if returned within specified periods, otherwise deemed supply consequences apply.

Regulation permits a registered principal to send inputs and capital goods to a job worker without tax, subject to intimation and conditions, with return deadlines of one year for inputs and three years for capital goods; failure to meet those deadlines results in the goods being deemed supplied by the principal as of the date sent. The principal must maintain proper accounts. Goods may be supplied from the job worker's premises on payment of tax if the principal declares that premises as an additional place of business, and waste or 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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