Section 143(5) in Manipur 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 purpose 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.
