Job work procedure allows tax-free outward movement of inputs and capital goods subject to return deadlines and deemed supply rules. A registered principal may send inputs and capital goods to a job worker without tax, subject to prescribed intimation and conditions; inputs and capital goods (excluding specified items) must be returned to the principal's business or may be supplied from the job worker's premises within prescribed return periods, failing which those goods are deemed to have been supplied by the principal on the date sent. The principal is responsible for keeping accounts. Waste and scrap may be supplied by the registered job worker or by the principal if the job worker is not registered; 'input' includes intermediate goods.