GST registration for job workers

"A job worker is required to get registered under GST if his aggregate turnover in a financial year exceeds the applicable threshold limit (i.e. Rs 10 lakh in Special Category States or Rs 20 lakh in case of other States).

Further, it is clarified that supply of goods by the principal from the job worker premises will be regarded as supply by the principal and not by the job worker. The principal is allowed to claim the credit even when the goods have been directly sent to the job worker from supplier's place.

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