Exemption for Job Workers in GST Act

Central Government exempts job workers making inter-State service supplies from GST registration. Decision based on recommendations by the Goods and Services Tax Council.

Exemption excludes job workers liable for registration under specific sections of the GST Act.

Job workers involved in supplying services related to goods under rule 138 not covered. Intended to ease compliance burden for small-scale job workers.

Exemption effective immediately. Issued by Dr. Sree Parvathy .S.L., Under Secretary to the Government of India.