GST - Tamil Nadu Goods and Services Tax Act, 2017 - Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2017 - Notification - Issued

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..... Thiruvalluvar Aandu, 2048 No.II(2)/CTR/858(a-13)/2017. NOTIFICATION Whereas, certain difficulties have arisen in giving effect to the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, theref .....

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..... 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 account. Dr. .....

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