Amendment of section 10.

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.... provided by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount shall not be taken into account for determining the value of turnover in a State or Union territory."; (b) in sub-section (2),- (i) in clause (d), the word ''and'' occuring at the end shall be omitted; (ii) in clause (e), for the word ''Council:'', the words '....

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....urnover in State or turnover in Union territory, if he is not-- (a) engaged in making any supply of goods or services which are not leviable to tax under this Act; (b) engaged in making any inter-State outward supplies of goods or services; (c) engaged in making any supply of goods or services through an electronic commerce operator who is required to collect tax at source under section 52; ....

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....s and figure "of sub-section (1)", the words, brackets, figure and letter "or, as the case may be, sub-section (2A)" shall be inserted. (f) in sub-section (5), after the words, brackets and figure "under sub-section (1)", the words, brackets, figure and letter "or sub-section (2A), as the case may be," shall be inserted. (g) after sub-section (5), the following Explanations shall be inserted, ....