Notification No. 07/2017 - Integrated Tax dated 14-09-2017 [Section 20 of IGST Act and Section 23(2) of CGST Act]

Notification No. 07/2017-Integrated Tax dt. 14-09-2017

In exercise of the powers conferred by section 20 of the IGSTA, 2017 read with section 23(2) of CGSTA, 2017

Job worker engaged in inter-state supply of services to RPs is exempt from registration subject to conditions

CG specifies the job workers engaged in inter-State supply of services to RP, is exempted from obtaining registration under CGSTA, 2017:

Provided that nothing contained in this notification shall apply to a job-worker –

(a) who is liable to be registered u/s 22(1) or who opts to take registration voluntarily u/s 25(3) of the CGSTA, 2017; or

(b) who is involved in making supply of services in relation to the goods mentioned against serial number [1][5] in the Annexure to rule 138 of the CGSTR, 2017.

Jewellery, goldsmiths’ and silversmiths’ wares and other articles (Chapter 71) are mentioned against serial no 5

[1] Substituted for figure “151” by Notification No. 02/2019-Integrated Tax dt. 29-01-2019 wef 01-02-2019.

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Person Exempted from registration [Section 23(2) of CGST Act]

Notification No. 07/2017 - Integrated Tax dated 14-09-2017 [Section 20 of IGST Act and Section 23(2) of CGST Act]