job work

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,

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.