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<h1>Sikkim GST Order 2019 Clarifies Exempt Services' Impact on Composition Scheme Eligibility u/s 10 for Small Businesses.</h1> The Sikkim Goods and Services Tax (Removal of Difficulties) Order, 2019, addresses issues arising from the Sikkim GST Act, 2017, specifically section 10. It clarifies that the value of exempt services, such as extending deposits, loans, or advances where consideration is in the form of interest or discount, should not be considered when determining eligibility for the composition scheme under section 10. This order aims to alleviate difficulties faced by small businesses due to ineligibility for the scheme. The order supersedes the previous 2017 order, except for actions taken before its issuance.