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    <title>West Bengal Goods and Services Tax (Removal of Difficulties) Order, 2017</title>
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    <description>A person who supplies items in clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including services by way of extending deposits, loans or advances insofar as consideration is interest or discount, shall not be ineligible for the composition scheme under section 10 provided all other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining eligibility for the composition scheme.</description>
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      <description>A person who supplies items in clause (b) of paragraph 6 of Schedule II and also supplies exempt services, including services by way of extending deposits, loans or advances insofar as consideration is interest or discount, shall not be ineligible for the composition scheme under section 10 provided all other conditions are met; and the value of such exempt services shall be excluded from aggregate turnover when determining eligibility for the composition scheme.</description>
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