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of <h1>Union Territory GST Order, 2017: Composition Scheme Clarification on Exempt Services and Turnover Calculation u/s 21.</h1> The Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017 addresses challenges in implementing the Union Territory Goods and Services Tax Act, 2017, particularly concerning section 21 of this Act and section 10 of the Central Goods and Services Tax Act, 2017. The Order clarifies that individuals supplying goods or services, including exempt services like extending deposits, loans, or advances, remain eligible for the composition scheme under section 10, provided all other conditions are met. Additionally, the value of exempt services, such as those represented by interest or discount, should not be included when calculating aggregate turnover for scheme eligibility.
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