job work
Nilesh Jain (7 Points)
12 August 2017
RAJAT
(Partner)
(72 Points)
Replied 12 August 2017
As per Notification 8/2017
If the following conditions are met then,exemption from 'CGST' is available
- supply is intra state only
- supply is from unregistered dealer
- total supply from all unregistered delaer in a day does not exceed Rs 5000/-
Please note that this exepmtion is only from CGST and not SGST and is not applicable on IGST.
Thanks,
Nilesh Jain
(7 Points)
Replied 12 August 2017
CA Altamush Zafar
(GST Consultant)
(15961 Points)
Replied 12 August 2017
RCM is applicable but you can claim exemption if the total purchse of goods or services from unregistered person is less than RS. 5000 in a day.