The Central Government today granted exemption to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration as per the recommendation of the apex body Goods and Services Tax (GST) Council.
Till now, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration.
In its last meeting, the Council has decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment.
This exemption will not be available to job work in relation to jewellery, goldsmiths’ and silversmiths’ wares as covered under Chapter 71 which do not require e-way bill.
Read the full text of the Notification below.
