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of <h1>Registered Principals Can Send Goods to Job Workers Tax-Free Under Section 143, With Specific Time and Declaration Conditions.</h1> Under Section 143 of the Delhi Goods and Services Tax Act, 2017, a registered principal can send inputs or capital goods to a job worker without tax payment, subject to conditions. These goods must be returned or supplied within one year for inputs and three years for capital goods, except specific tools. The principal must declare the job worker's location as an additional business place unless exceptions apply. If goods are not returned or supplied in time, they are deemed supplied to the job worker. Waste generated can be taxed and supplied by the job worker if registered, or by the principal if not.
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