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of <h1>Punjab GST Order 2018: Clarifies Composition Scheme Eligibility for Suppliers, Excludes Exempt Services from Aggregate Turnover Calculation.</h1> The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2018 addresses issues related to section 10 of the Punjab Goods and Services Tax Act, 2017. It clarifies that individuals supplying goods and/or services, including exempt services such as extending deposits, loans, or advances with consideration as interest or discount, remain eligible for the composition scheme if all other conditions are met. Additionally, when calculating aggregate turnover for determining eligibility for the composition scheme, the value of exempt services, including those with interest or discount, should not be included.
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