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of <h1>Puducherry GST Order 2017: Clarifies Section 10 Composition Scheme Eligibility, Excludes Exempt Services from Turnover Calculation.</h1> The Puducherry Goods and Services Tax (Removal of Difficulties) Order, 2017 addresses challenges in implementing section 10 of the Puducherry GST Act, 2017. The order clarifies that individuals supplying goods and services, including exempt services like deposits, loans, or advances represented by interest or discount, are eligible for 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 those involving interest or discount, should not be included. This order was issued by the Lieutenant-Governor of Puducherry on the Council's recommendation.
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