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of <h1>Nagaland GST Order 2019: Exempt Services Like Interest Not Counted for Composition Scheme Eligibility u/s 10.</h1> The Nagaland Goods and Services Tax (Removal of Difficulties) Order, 2019 addresses challenges faced by small businesses under section 10 of the Nagaland GST Act, 2017. It clarifies that the value of exempt services, such as extending deposits, loans, or advances where consideration is interest or discount, will not be considered when determining eligibility for the Composition scheme. This order supersedes the previous 2017 order and aims to alleviate hardships by excluding these exempt services from aggregate turnover calculations for the scheme's eligibility.
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