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    <title>Job work procedure.</title>
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    <description>A registered principal may send inputs and capital goods to a job worker without payment of tax subject to prescribed conditions and intimation; inputs must be returned within one year and capital goods (except moulds and dies, jigs and fixtures, or tools) within three years, or the goods are deemed to have been supplied by the principal. The principal must maintain proper accounts, may supply goods from the job worker&#039;s premises only after declaring it as an additional place of business except in specified cases, and waste or scrap may be supplied by the registered job worker or by the principal if the job worker is unregistered.</description>
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      <description>A registered principal may send inputs and capital goods to a job worker without payment of tax subject to prescribed conditions and intimation; inputs must be returned within one year and capital goods (except moulds and dies, jigs and fixtures, or tools) within three years, or the goods are deemed to have been supplied by the principal. The principal must maintain proper accounts, may supply goods from the job worker&#039;s premises only after declaring it as an additional place of business except in specified cases, and waste or scrap may be supplied by the registered job worker or by the principal if the job worker is unregistered.</description>
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