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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Composition scheme eligibility preserved despite exempt services; exempt interest and discount excluded from aggregate turnover calculation.</h1> A supplier of taxable supplies referenced in paragraph 6(b) of Schedule II who also furnishes exempt services, including interest or discount on deposits, loans or advances, shall not be ineligible for the composition scheme if other composition conditions are met, and the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.

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