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        Case ID :
        GST - States

        Nagaland Goods and Services Tax (Removal of Difficulties) Order, 2019

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        Composition scheme eligibility: exempt interest or discount on loans and deposits excluded from aggregate turnover calculations. The value of exempt services by way of extending deposits, loans or advances, insofar as the consideration is represented by interest or discount, shall not be taken into account for determining eligibility for the composition scheme and shall be excluded when computing aggregate turnover for composition eligibility.
                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.

                                Composition scheme eligibility: exempt interest or discount on loans and deposits excluded from aggregate turnover calculations.

                                The value of exempt services by way of extending deposits, loans or advances, insofar as the consideration is represented by interest or discount, shall not be taken into account for determining eligibility for the composition scheme and shall be excluded when computing aggregate turnover for composition eligibility.


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