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    <description>A registered principal may send inputs and capital goods to a job worker without payment of tax subject to conditions and intimation; the principal must either bring back or supply those goods from the job worker&#039;s premises within prescribed timeframes, otherwise the goods are deemed supplied by the principal on the date they were sent. The principal must keep proper accounts and declare the job worker&#039;s place of business as an additional place of business before making supplies from there, subject to specified exceptions. 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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