Section 143(5) in The Maharashtra Goods and Services Tax Act, 2017
(5)Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work 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.
