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    <title>Jobwork procedure.</title>
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    <description>Jobwork procedure allows a registered principal to send inputs or capital goods to a jobworker without tax, subject to prescribed intimation and conditions; the principal must either bring back such goods to his place of business within the statutory time limits or supply them from the jobworker&#039;s place on payment of tax (or for export as applicable), declare the jobworker&#039;s place as an additional place of business except in limited cases, keep proper accounts, and is subject to deemed-supply consequences if statutory return or supply timelines lapse; waste and scrap may be supplied by the jobworker if registered or by the principal otherwise.</description>
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