Notification No. 07/2017
Date: September 14, 2017
Subject: Exempts specified job workers making inter-State supply of services from compulsory GST registration.
Description:
This notification exempts job workers engaged in making inter-State supply of services to registered persons from obtaining GST registration. The exemption does not apply to job workers liable for compulsory registration or those dealing in goods specified under serial number 151 of Annexure to Rule 138 of the CGST Rules, 2017. The notification is issued under section 23(2) of the CGST Act read with section 20 of the IGST Act.