29 January 2018
A job worker basically carry out some processing activities i.e services on the input provided by his principal.Since service provider other than restaurant/catering services are not eligible for Composition scheme, a job worker is not eligible for registered as a Composition scheme dealer. For conceptual clarity on GST refer following link. https://www.amazon.in/dp/194832105X https://www.amazon.in/dp/164249030X