Section 143 - Job work procedure of CGST ACT, 2017

                  143. (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 job worker for job work and from there
subsequently send to another job worker and likewise, and shall,––
                           (a) bring back inputs, after completion of job work 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 job work 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 job worker
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 job worker in accordance with the provisions of this clause unless the said principal
declares the place of business of the job worker as his additional place of business
except in a case—
                       (i) where the job worker 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.
              (2) The responsibility for keeping proper accounts for the inputs or capital goods shall
lie with the principal.
              (3) Where the inputs sent for job work are not received back by the principal after
completion of job work 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 job worker 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
job worker 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 job work 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 job
worker 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 job worker 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 job work may be supplied by the job worker directly from his
place of business on payment of tax, if such job worker is registered, or by the principal, if the
job worker is not registered.
                   Explanation.––For the purposes of job work, input includes intermediate goods arising
from any treatment or process carried out on the inputs by the principal or the job worker