https://www.taxtmi.com/acts?id=24002 Job work procedure under GST permits a registered principal to send inputs or capital goods to a job worker without payment of tax, subject to prescribed conditions and intimation. Inputs must be returned or supplied within the prescribed period, and capital goods other than moulds, dies, jigs, fixtures and tools within the longer prescribed period, with possible extension on sufficient cause. The principal must maintain accounts, and failure to comply with time limits attracts deeming of supply. Waste and scrap may be supplied directly by the registered job worker or by the principal if unregistered. en-us Mon, 27 Mar 2017 17:20:49 +0530 Fri, 26 Jun 2026 12:37:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=24002 Job work procedure under GST permits a registered principal to send inputs or capital goods to a job worker without payment of tax, subject to prescribed conditions and intimation. Inputs must be returned or supplied within the prescribed period, and capital goods other than moulds, dies, jigs, fixtures and tools within the longer prescribed period, with possible extension on sufficient cause. The principal must maintain accounts, and failure to comply with time limits attracts deeming of supply. Waste and scrap may be supplied directly by the registered job worker or by the principal if unregistered. Act-Rules GST Mon, 27 Mar 2017 17:20:49 +0530 https://www.taxtmi.com/acts?id=24002