Composition scheme eligibility clarified: interest and discount on deposits, loans or advances excluded from turnover calculations. Supplies of exempt services by way of extending deposits, loans or advances where consideration is represented by interest or discount shall not be taken into account for determining eligibility for the composition scheme under the second proviso to sub section (1) of section 10, nor in computing aggregate turnover for composition scheme eligibility; this Order supersedes the earlier Removal of Difficulties Order, 2017.