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of <h1>Punjab GST Order 2019: Exempt Services Excluded from Composition Scheme Eligibility and Aggregate Turnover Calculations.</h1> The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2019, addresses challenges faced by small businesses under the Punjab Goods and Services Tax Act, 2017. It clarifies that the value of exempt services, such as extending deposits, loans, or advances where consideration is interest or discount, should not be considered when determining eligibility for the composition scheme or in computing aggregate turnover. This order, effective from February 1, 2019, supersedes the previous 2018 order and aims to alleviate hardships caused by the ineligibility of certain service providers for the scheme.
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