GST - Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happened where the nature of activity undertaken by the job worker is amounting to Manufacture? will he be denied the benefit of composition as service provider?

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..... -2017
Section - 10 - Composition levy. Schedule 2: - ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES THE CENTRAL GOODS AND SERVICES TAX ACT, 2017 Rule - 5 - Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017 As per the scheme of Composition under GST, a service provider is not eligible to avail the benefit of composition scheme (ex .....

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..... another person's goods is a supply of services." Contrary view Some experts feels that a Job worker, whose activity is amounting to manufacture, will be eligible for the benefit of Composition scheme. But, it should not be forgotten that Job worker is a service provider and all the service provider (except one case) are specifically excluded from the scope of composition scheme u/s 10(2 .....

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