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of <h1>Nagaland GST Order 2019: Exempt Services Excluded from Composition Scheme Eligibility Calculation u/s 10.</h1> The Nagaland Goods and Services Tax (Removal of Difficulties) Order, 2019 addresses challenges faced by small businesses under the Nagaland GST Act, 2017, specifically concerning the composition scheme eligibility. The order clarifies that the value of exempt services, such as deposits, loans, or advances where consideration is interest or discount, will not be considered when determining eligibility for the composition scheme under section 10. This measure aims to alleviate hardships for small businesses engaged in such financial activities, ensuring they remain eligible for the scheme. The order supersedes the 2017 order, except for actions already completed.
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