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<h1>CGST Order 2017 Clarifies Composition Scheme Eligibility, Excludes Certain Exempt Services from Aggregate Turnover Calculation.</h1> The Central Goods and Services Tax (Removal of Difficulties) Order, 2017 addresses issues in implementing section 10 of the Central Goods and Services Tax Act, 2017. It clarifies that individuals supplying goods/services under clause (b) of paragraph 6 of Schedule II, along with exempt services like extending deposits, loans, or advances with interest or discount, remain eligible for the composition scheme if all other conditions are met. Additionally, when calculating aggregate turnover for composition scheme eligibility, the value of exempt services such as interest or discount on deposits, loans, or advances should not be included.