Is job worker required to register ?
Whether job worker is required to register. Whether composition scheme available to them as job worker is charging only labour?
Reply by GST@GoI
All taxable suppliers above threshold aggregate turnover need to register. Composition scheme available to jobworkers.
Person liable for registration is defined in section 22(1) of CGST Act:
Relevant extract is as follows:
Every supplier shall be liable to be registered under this Act in the State or
Union territory, other than special category States, from where he makes a taxable supply of
goods or services or both, if his aggregate turnover in a financial year exceeds twenty lakh
Provided that where such person makes taxable supplies of goods or services or both
from any of the special category States, he shall be liable to be registered if his aggregate
turnover in a financial year exceeds ten lakh rupees.
Section 10(1): Composition levy.
Notwithstanding anything to the contrary contained in this Act but subject to
the provisions of sub-sections (3) and (4) of section 9, a registered person, whose aggregate
turnover in the preceding financial year did not exceed fifty lakh rupees, may opt to pay, in
lieu of the tax payable by him, an amount calculated at such rate as may be prescribed, but
(a) one per cent. of the turnover in State or turnover in Union territory in case of
(b) two and a half per cent. of the turnover in State or turnover in Union territory
in case of persons engaged in making supplies referred to in clause (b) of paragraph 6
of Schedule II, and
(c) half per cent. of the turnover in State or turnover in Union territory in case of
Whether job worker is required to register in GST
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