JOB WORKERS WHO SUPPLY INTER-STATE
SERVICES TO REGISTERED TAXPAYERS EXEMPTED FROM REGISTRATION
The Goods and Services Tax Act
2017 came into force in India with effect from 1.7.2017.
The Central Government has
announced that the job workers engaged in making inter-State supply of services
to a registered person as the category of persons exempted from obtaining
registration under the Central Goods and Services Tax Act, 2017.
Provided that nothing
contained in this notification shall apply to a job-worker –
(a) who is
liable to be registered under sub-section (1) of section 22 or who opts to take
registration voluntarily under sub-section (3) of section 25 of the said Act;
or
(b) who is
involved in making supply of services in relation to the goods mentioned
against serial number 151 in the Annexure to rule 138 of the Central Goods and
Services Tax Rules, 2017.
The Central Government
Notification is given below for ready reference.
[To
be
published in the Gazette of India,
Extraordinary, Part II, Section 3,
Sub-section
(i)]
Government of India Ministry
of Finance Department of Revenue
Central Board of Excise
and Customs
Notification No.
7/2017 – Integrated Tax
New Delhi,
the 14th September, 2017
G.S.R. …..(E).—In exercise of the powers conferred by
section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of
2017) read with sub-section (2) of section 23 of the
Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the “said Act”), the Central Government, on the recommendations of the Council,
herebyspecifies the job workers engaged in making inter-State supply
of services to a
registered person as the category
of persons exempted from obtaining
registration under the
said Act:
Provided that nothing contained in this
notification shall apply to a job-worker –
(a) who is liable to be registered under sub-section (1) of section 22 or who opts to take
registration voluntarily under sub-section (3) of section 25 of
the said Act; or
(b) who is involved in making supply
of services in relation to the goods mentioned against serial number
151
in the Annexure
to rule
138 of the Central Goods and Services
Tax
Rules, 2017.
[F.
No. 349/58/2017-GST (Pt)]
(Dr.Sreeparvathy.S.L.) Under
Secretary to the Government of India