(1) A registered person (hereafter in this section referred to as the "principal") may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods, without payment of tax, to a jobworker for jobwork and from there subsequently send to another jobworker and likewise, and shall,-
(a) bring back inputs, after completion of jobwork or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;
(b) supply such inputs, after completion of jobwork or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a jobworker on payment of tax within India, or with or without payment of tax for export, as the case may be:
Provided that the principal shall not supply the goods from the place of business of a jobworker in accordance with the provisions of this clause unless the said principal declares the place of business of the jobworker as his additional place of business except in a case-
(i) where the jobworker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner:
1[Provided further that, the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.]
(2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.
(3) Where the inputs sent for jobwork are not received back by the principal after completion of jobwork or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the jobworker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the jobworker on the day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for jobwork are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the jobworker in accordance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the jobworker on the day when the said capital goods were sent out.
(5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the jobwork may be supplied by the jobworker directly from his place of business on payment of tax, if such jobworker is registered, or by the principal, if the jobworker is not registered.
Explanation.- For the purposes of jobwork, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the jobworker.
(a) bring back inputs, after completion of jobwork or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out, to any of his place of business, without payment of tax;
(b) supply such inputs, after completion of jobwork or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out from the place of business of a jobworker on payment of tax within India, or with or without payment of tax for export, as the case may be:
Provided that the principal shall not supply the goods from the place of business of a jobworker in accordance with the provisions of this clause unless the said principal declares the place of business of the jobworker as his additional place of business except in a case-
(i) where the jobworker is registered under section 25; or
(ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner:
1[Provided further that, the period of one year and three years may, on sufficient cause being shown, be extended by the Commissioner for a further period not exceeding one year and two years respectively.]
(2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal.
(3) Where the inputs sent for jobwork are not received back by the principal after completion of jobwork or otherwise in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the jobworker in accordance with the provisions of clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been supplied by the principal to the jobworker on the day when the said inputs were sent out.
(4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for jobwork are not received back by the principal in accordance with the provisions of clause (a) of sub-section (1) or are not supplied from the place of business of the jobworker in accordance with the provisions of clause (b) of sub-section (1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the jobworker on the day when the said capital goods were sent out.
(5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the jobwork may be supplied by the jobworker directly from his place of business on payment of tax, if such jobworker is registered, or by the principal, if the jobworker is not registered.
Explanation.- For the purposes of jobwork, input includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or the jobworker.
Source footnotes
1. This proviso was inserted by Mah. 67 of 2018, s. 28.आगे पढ़ें / Continue reading
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More sections of this act
Section 1 · Short title, extent and commencement.Section 2 · Definitions.Section 3 · Officers under this Act.Section 4 · Appointment of officers.Section 5 · Powers of officers.Section 6 · Authorisation of officers of central tax as proper officer in certain circumstances.Section 7 · Scope of supply.Section 8 · Tax liability on composite and mixed supplies.India Code, Government of India. Text fetched 19 Oct 2026. Check the linked official text and subsequent notifications when applying a provision.