IGST Notification No. 7 Job workers granted exemption from obtaining registration under GST

Job workers granted exemption from obtaining registration under GST IGST Notification No. 7/2017-Central Tax dated 14.09.17 Granting exempti

Ankita Khetan

Sep 15, 2017

Last update on Sep 15, 2017

Job workers granted exemption from obtaining registration under GST

IGST Notification No. 7/2017-Central Tax dated 14.09.17

Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration

[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 IntegratedGoods and Services Tax Act, 2017 (13 of 2017) read with sub-section (2) of section 23 of theCentral Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referredto as the said Act), the Central Government, on the recommendations of the Council,here by specifies the job workers engaged in making inter-State supply of services to aregistered person as the category of persons exempted from obtaining registration under thesaid 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 totake 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 mentionedagainst serial number 151 in the Annexure to rule 138 of the Central Goods andServices Tax Rules, 2017.

[F. No. 349/58/2017-GST (Pt)]

(Dr.Sreeparvathy.S.L.) Under Secretary to the Government of India