Section 143(5) in West Bengal 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 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.
