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of <h1>Punjab GST Order 2022 Clarifies Composition Scheme Eligibility for Mixed Supply with Exempt Services u/s 10.</h1> The Punjab Goods and Services Tax (Removal of Difficulties) Order, 2022, addresses issues related to the implementation of the Punjab Goods and Services Tax Act, 2017, particularly section 10. Effective from October 13, 2017, the order clarifies that individuals supplying both goods/services and exempt services like deposits, loans, or advances (where consideration is interest or discount) can still qualify for the composition scheme under section 10, provided all other conditions are met. Additionally, exempt services' value is excluded from aggregate turnover calculations for composition scheme eligibility.
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