GST – Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happened where the nature of activity undertaken by the job worker is amounting to Manufacture? will he be denied the benefit of composition as service provider? – Dated:- 19-7-2017 – Section – 10 – Composition levy. Schedule 2: – ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule – 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017 As per the scheme of Composition under GST, a service provider is not eligible to avail the benefit of composition scheme (except specified restaurant / Dhaba Walas). Therefore a Job worker, who is undertaking
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s. Contrary view Some experts feels that a Job worker, whose activity is amounting to manufacture, will be eligible for the benefit of Composition scheme. But, it should not be forgotten that Job worker is a service provider and all the service provider (except one case) are specifically excluded from the scope of composition scheme u/s 10(2)(a). – Reply By PMR Gowrissankar – The Reply = If a job worker has to add other consumables like welding rod, paint, bolt and nuts etc, will it not amount to conversion of material (manufacture) and eligible for composition scheme? Please clarify. – Reply By Surender Gupta – The Reply = Yes, his activities may be amount to manufacture, but the nature of supply will remain as Service There is no exceptio
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