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    <title>Job work procedure.</title>
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    <description>A registered principal may send inputs or capital goods to job workers tax-free and may route them between job workers; inputs must return within one year and capital goods (excluding certain items) within three years or they are deemed supplied on the date sent. The principal must maintain accounts for goods sent, declare the job worker&#039;s premises as an additional place of business to supply from there unless exceptions apply, and account for tax on waste or scrap sold from the job worker&#039;s premises if the job worker is registered.</description>
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      <description>A registered principal may send inputs or capital goods to job workers tax-free and may route them between job workers; inputs must return within one year and capital goods (excluding certain items) within three years or they are deemed supplied on the date sent. The principal must maintain accounts for goods sent, declare the job worker&#039;s premises as an additional place of business to supply from there unless exceptions apply, and account for tax on waste or scrap sold from the job worker&#039;s premises if the job worker is registered.</description>
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