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<h1>Registered principals can send goods to jobworkers tax-free; must return within one year (inputs) or three years (capital goods).</h1> Under the Kerala Goods and Services Tax Ordinance, 2017, a registered person, referred to as the principal, can send inputs or capital goods to a jobworker without tax payment. These must be returned or supplied within one year for inputs and three years for capital goods. If not returned or supplied within these periods, they are deemed supplied to the jobworker. The principal is responsible for maintaining proper accounts. Waste generated during jobwork can be supplied by the jobworker or principal, with tax, depending on the jobworker's registration status. Inputs include intermediate goods from processing by the principal or jobworker.