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    <description>A registered principal may send inputs or capital goods to a job worker without tax, subject to conditions and intimation, but must return or cause supply of those goods from the job worker&#039;s premises within statutory periods or declare the job worker&#039;s premises as an additional place of business; failure to do so results in a deemed supply by the principal as of the date of dispatch. The principal is responsible for recordkeeping; waste and scrap may be supplied by the job worker if registered, otherwise by the principal.</description>
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      <description>A registered principal may send inputs or capital goods to a job worker without tax, subject to conditions and intimation, but must return or cause supply of those goods from the job worker&#039;s premises within statutory periods or declare the job worker&#039;s premises as an additional place of business; failure to do so results in a deemed supply by the principal as of the date of dispatch. The principal is responsible for recordkeeping; waste and scrap may be supplied by the job worker if registered, otherwise by the principal.</description>
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