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of <h1>Nagaland GST Order 2017 Clarifies Composition Scheme Eligibility; Exempt Services Not Counted in Aggregate Turnover Calculation.</h1> The Nagaland Goods and Services Tax (Removal of Difficulties) Order, 2017 addresses challenges in implementing the Nagaland GST Act, particularly section 10. The order clarifies that individuals supplying goods/services under clause (b) of paragraph 6 of Schedule II, along with exempt services such as deposits, loans, or advances represented by 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, including those represented by interest or discount, should not be included.
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