Value exclusion for exempt services by way of loans and advances preserves composition scheme eligibility by excluding interest or discount. The Order clarifies that the value of supply of exempt services by way of extending deposits, loans or advances, in so far as the 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 to determine that eligibility; the Order supersedes the prior Removal of Difficulties Order and is deemed effective from 1 February 2019.