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    <description>Clarifies that supplies of goods or services under Schedule II(b) combined with exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, do not disqualify a person from the composition scheme provided other conditions are satisfied; and that the value of such exempt services is excluded from aggregate turnover when determining composition eligibility.</description>
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      <description>Clarifies that supplies of goods or services under Schedule II(b) combined with exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, do not disqualify a person from the composition scheme provided other conditions are satisfied; and that the value of such exempt services is excluded from aggregate turnover when determining composition eligibility.</description>
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