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of <h1>Himachal Pradesh GST Order 2017: Clarifies Composition Scheme Eligibility and Exempt Services for Section 10 Compliance.</h1> The Himachal Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2017 addresses issues in implementing the Himachal Pradesh GST Act, specifically section 10. The order clarifies that individuals supplying goods/services under clause (b) of paragraph 6 of Schedule II, along with exempt services like deposits, loans, or advances where consideration is interest or discount, remain eligible for the composition scheme if other conditions are met. Additionally, when calculating aggregate turnover for the composition scheme, the value of exempt services, including those with interest or discount, should be excluded.
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