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of <h1>Goa GST Order 2017: Clarifies Composition Scheme Eligibility, Excludes Exempt Services from Aggregate Turnover Calculation u/s 10.</h1> The Goa Goods and Services Tax (Removal of Difficulties) Order, 2017 addresses challenges in implementing the Goa Goods and Services Tax Act, 2017, specifically regarding section 10. The order clarifies that individuals supplying goods or services, including exempt services like extending deposits, loans, or advances, are not disqualified from the composition scheme under section 10, provided all other conditions are met. Additionally, when calculating aggregate turnover for composition scheme eligibility, the value of exempt services such as interest or discount from deposits, loans, or advances should not be included.
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