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    <title>Punjab Goods and Services Tax (Removal of Difficulties) Order, 2022</title>
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    <description>Suppliers who provide items in clause (b) of paragraph 6 of Schedule II and also supply exempt services, including services by way of extending deposits, loans or advances where consideration is interest or discount, shall not be ineligible for the composition scheme, and the value of such exempt services shall be excluded when computing aggregate turnover for eligibility.</description>
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