Composition Scheme - the Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017

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..... Order No. 01/2017-Union Territory Tax S.O. 3329 (E). Whereas, difficulties have arisen in giving effect to the provisions of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) , in so far as it relates to the provisions of section 21 of the said Act read with section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017); Now, therefore, in exercise of .....

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..... fulfilment of all other conditions specified therein. (ii) it is further clarified that in computing his aggregate turnover in order to determine his eligibility for composition scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into ac .....

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