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    <title>Uttar Pradesh Goods and Services Tax (Sixth Removal of Difficulties) Order, 2019</title>
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    <description>The value of exempt services by way of extending deposits, loans or advances, where consideration is represented by interest or discount, is excluded for composition scheme eligibility and for computing aggregate turnover. The clarification prevents such financing activity from affecting a registered person&#039;s ability to opt for the composition scheme under the Uttar Pradesh Goods and Services Tax Act, 2017.</description>
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