Composition scheme eligibility clarified: supplying specified exempt services does not bar eligibility and they are excluded from aggregate turnover. Persons who supply goods and/or services referred to in clause (b) of Schedule II and who also supply exempt services, including services by way of extending deposits, loans or advances where consideration is represented by interest or discount, are not ineligible for the composition scheme if they meet other conditions; and the value of such exempt services is excluded from aggregate turnover when determining eligibility for composition.