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    <title>THE HIMACHAL PRADESH GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017</title>
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    <description>Clarifies that suppliers of goods and/or services under clause (b) of paragraph 6 of Schedule II who also supply exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, remain eligible for the composition scheme if other conditions are met; and that the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.</description>
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      <description>Clarifies that suppliers of goods and/or services under clause (b) of paragraph 6 of Schedule II who also supply exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, remain eligible for the composition scheme if other conditions are met; and that the value of such exempt services shall be excluded from aggregate turnover when determining composition eligibility.</description>
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