Under the Job Work Scheme , a manufacturer may remove the inputs as such or in the partially processed form to a place outside his factory for the purpose of test, repair, refining, re-conditioning or carrying out any other operation necessary for the production of the final products or for the manufacture of intermediate products necessary for the manufacture of final products.

The manufacturer may remove the inputs under the cover of a proper challan wherein the full description of the inputs as well as its quantity should be mentioned along with the details of the Job Worker. The intermediate goods or the final products so manufactured, should be received back in the parent factory within 180 days of their being sent to a Job Worker. Under specific circumstances, the finished goods may be allowed to be cleared from the premises of the jobworker itself only after the order of the proper officer.

A manufacturer may also send jigs,fixtures, moulds and dies to a jobworker for the production of goods on his behalf and according to his specifications.