valuation for supply of goods on job work

The goods sent to job work under the exemption route
is 1 year of being sent out (for inputs) and 3 years of being sent out (for capital goods).
Therefore, if the inputs/ capital goods are returned to the principal after 1 year/ 3 years
(as applicable), then such return of goods to the principal after the said period would be
treated as ‘supply’. This time limit is not applicable to moulds and dies, jigs, fixtures

So Confirm its inputs goods or Capital Goods

Cost based value (Rule 4) apply for correct transaction value