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Introducing the βIn Favour Ofβ filter in Case Laws.
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<h1>Madhya Pradesh GST Order 2017: Exempt Services Don't Disqualify Composition Scheme Eligibility; Exclude from Turnover Calculation.</h1> The Madhya Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2017 addresses issues related to Section 10 of the Madhya Pradesh GST Act, 2017. The order clarifies that individuals supplying goods or services, including exempt services like deposits, loans, or advances with interest or discount, are not disqualified from the composition scheme if all other conditions are met. Additionally, when calculating aggregate turnover for eligibility under the composition scheme, the value of exempt services such as those involving interest or discounts should be excluded. This order is issued by the State Government under the authority of Section 172 of the Act.