Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No. 5 of 2019 - In Computing Aggregate Turnover for Determining Eligibility for Composition Scheme Under Section 10. - G.O.Ms.No. 276

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<h1>Andhra Pradesh Order No. 5/2019 clarifies GST turnover calculation for Composition Scheme; excludes interest-based exempt services.</h1> The Andhra Pradesh Goods and Services Tax (Removal of Difficulties) Order No. 5 of 2019 clarifies the computation of aggregate turnover for determining eligibility for the Composition Scheme under Section 10 of the Andhra Pradesh GST Act, 2017. The Order specifies that the value of exempt services provided through deposits, loans, or advances, where consideration is represented by interest or discount, should not be included in the aggregate turnover calculation. This clarification aims to alleviate difficulties faced by small businesses in qualifying for the Composition Scheme, as these financial services were previously affecting their eligibility.

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