The Central Government vide Notification No. 02/2019 – Integrated Tax dated 29th January, 2019 has provided that the job workers who are involved in making supply of services in relation to Live poultry i.e fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls are compulsorily required to take registration.
Further, it is also provided that job workers who are involved in making supply of services in relation to Jewellery, goldsmiths’ and silversmiths’ wares and other articles are eligible for exemption from registration where such job workers engaged in making inter-State supply of services to a registered person.
This notification will be effective from 1st Feb, 2019