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of <h1>Union Territory GST Order 2017: Clarifies Composition Scheme Eligibility and Exemptions for Goods and Services Suppliers u/s 21.</h1> The Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017, addresses issues arising from the implementation of the Union Territory Goods and Services Tax Act, 2017, particularly concerning section 21 in conjunction with section 10 of the Central Goods and Services Tax Act, 2017. The order clarifies that individuals supplying goods/services under clause (b) of paragraph 6 of Schedule II of the Central GST Act, and exempt services like deposits, loans, or advances, remain eligible for the composition scheme if all other conditions are met. Additionally, exempt service values, such as interest or discounts, are excluded when calculating aggregate turnover for composition scheme eligibility.
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