THE CHHATTISGARH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017.

Composition scheme eligibility clarified: exempt services including interest income do not disqualify suppliers and are excluded from aggregate turnover.

A taxpayer supplying goods/services covered by clause (b) of paragraph 6 of Schedule II who also supplies exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, remains eligible for the composition scheme under section 10 if all other conditions are met; and the value of such exempt services, including interest or discount, must be excluded from the computation of aggregate turnover for determining composition eligibility.