Job work supply treatment: principal may send inputs and capital goods tax-exempt to job worker subject to return. Job work means processing goods of another registered taxable person; sending such inputs or capital goods is treated as supply but a principal may send them to a job worker without payment of tax subject to conditions and prescribed time limits for return or supply from the job worker's premises, failing which the transfer is deemed a taxable supply by the principal. The principal may claim input tax credit when goods are sent directly to the job worker, must maintain accounts, and certain expendable capital goods are excluded from longer return requirements.