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    <title>Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2019</title>
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    <description>The Order clarifies that the value of exempt services by way of extending deposits, loans or advances, insofar as the consideration is represented by interest or discount, shall not be taken into account for determining eligibility for the composition scheme and shall not be included when computing aggregate turnover for that purpose under the Union Territory GST framework.</description>
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