Granting exemption from registration to job-workers making inter-State supply of services to a registered person from the requirement of obtaining registration - 07/2017 - Integrated GST (IGST)

Registration exemption for job workers: inter state service suppliers to registered persons need not obtain registration, with specified exclusions.

Job workers making inter State supply of services to a registered person are exempted from the obligation to obtain registration, subject to provisos excluding job workers who are liable to registration under section 22(1) or who opt for registration under section 25(3), and those supplying services related to goods specified in the Annexure to rule 138.