Job work procedure: principal may send inputs and capital goods to job workers tax-free subject to prescribed conditions and timeframes. A registered principal may send inputs and capital goods to a job worker without payment of tax subject to conditions and intimation; the principal must either bring back or supply those goods from the job worker's premises within prescribed timeframes, otherwise the goods are deemed supplied by the principal on the date they were sent. The principal must keep proper accounts and declare the job worker's place of business as an additional place of business before making supplies from there, subject to specified exceptions. 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.