IGST Notification 07/2017
| Title | Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration |
| Number | 07/2017 |
| Date | 15-11-2017 |
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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.