Job-work procedure

(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...