CBIC / GST notification Notification No. 7/2017 – Integrated Tax · 14 Sept 2017
Official title
7/2017-Integrated Tax : Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration
Official record
Open source pageSummary
Check the official recordThe Central Government specifies job workers who make inter-State supply of services to a registered person as the category of persons exempted from obtaining registration. This exemption does not apply to a job-worker who is liable to register under sub-section (1) of section 22, opts to register voluntarily under sub-section (3) of section 25, or supplies services in relation to goods mentioned against serial number 151 in the Annexure to rule 138 of the Central Goods and Services Tax Rules, 2017.
Who is affected
Exceptions
[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 14^th^ September, 2017
G.S.R. …..(E).—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 –
[F. No. 349/58/2017-GST (Pt)]
(Dr.Sreeparvathy.S.L.)
Under Secretary to the Government of India
