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    <title>Job work procedure.</title>
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    <description>A registered principal may send inputs or capital goods to a job-worker without tax, subject to prescribed intimation and conditions, and must retrieve them or supply them from the job-worker&#039;s premises within specified time limits or be deemed to have supplied them. The principal must keep proper accounts; supplying from a job-worker&#039;s place requires declaring it as an additional place of business except where the job-worker is registered or notified. 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.</description>
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      <description>A registered principal may send inputs or capital goods to a job-worker without tax, subject to prescribed intimation and conditions, and must retrieve them or supply them from the job-worker&#039;s premises within specified time limits or be deemed to have supplied them. The principal must keep proper accounts; supplying from a job-worker&#039;s place requires declaring it as an additional place of business except where the job-worker is registered or notified. 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.</description>
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