Central Goods and Services Tax (Removal of Difficulties) Order, 2017

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..... ral Tax S.O. 3330 (E). Whereas, certain difficulties have arisen in giving effect to the provisions of the Central Goods and Services Tax Act, 2017 (12 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, therefore, in exercise of the powers conferred by section 172 of the said Act, t .....

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..... 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. [F. No. 354/173/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of Indi .....

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