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Under the GST scenario also, GST shall not be levied on the services provided by the job worker.
However, if the turnover of the job worker exceeds the threshold limit then GST shall be levied on the services.
Threshold limit is Rs. 20 Lacs.
If the total turnover of the job worker is Rs. 20 lacs or more in the preceeding FY then he needs to take registration.
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