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of <h1>Tamil Nadu GST Order 2019: Exempt Services Excluded from Composition Scheme Eligibility, Easing Compliance for Small Businesses.</h1> The Tamil Nadu Goods and Services Tax (Removal of Difficulties) Order, 2019 addresses challenges faced by small businesses under the Tamil Nadu Goods and Services Tax Act, 2017. It clarifies that the value of exempt services, such as deposits, loans, or advances where consideration is interest or discount, will not be considered when determining eligibility for the composition scheme under Section 10. This order supersedes the 2017 order and aims to alleviate hardships by excluding these exempt services from aggregate turnover calculations, thus facilitating easier compliance for small businesses.
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