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job works (composite scheme)

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P AGRAWAL (Querist)
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27 June 2017 whether a jobworker can apply in composite scheme for gst registration if turnover is less than 75/ lacs annually. And what will be the rate of gst for work Done by him.

CMA Ramesh Krishnan

CMA Ramesh Krishnan (Expert)
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27 June 2017 Job worker can avail composition scheme but there are some restriction as
benefits of composition scheme are not available to certain categories of persons, such as one,

If person is engaged in the supply of services, or Person makes any supply of goods which are not leviable to tax under the GST, or person makes any inter-State outward supplies of goods.
So, if the process undertaken by the job worker amounts to manufacture/ deemed manufacture of goods, then such job worker is eligible to opt for composition scheme. If any process does not amount to manufacture/deemed manufacture or services only, then such job worker is not eligible for composition scheme.

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