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        Case ID :
        GST - States

        Himachal Pradesh Goods and Services Tax (Removal of Difficulties) Order, 2019 - ORDER No. 1/2019-State Tax - Himachal Pradesh SGST

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        Composition scheme eligibility excludes interest or discount from loans and deposits when computing turnover and qualification. 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 and shall be excluded from aggregate turnover computation used to assess 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 excludes interest or discount from loans and deposits when computing turnover and qualification.

                                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 and shall be excluded from aggregate turnover computation used to assess composition eligibility.


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