Central Tax Removal of Difficulty Orders

CGST Removal of Difficulty Order 01/2017

Title	To remove difficulties in implementing provisions of composition scheme.
Number	01/2017
Date	13-10-2017
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• Whereas, certain difficulties have arisen in giving effect to the provisions of the
  Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter in this order referred to as
  the said Act, in so far as it relates to the provisions of section 10 of the said Act;

• Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the
  Central Government, on recommendations of the Council, hereby makes the following Order,
  namely:-

1. This Order may be called the Central Goods and Services Tax (Removal of Difficulties)
   Order, 2017.

2. For the removal of difficulties,-

(i) it is hereby clarifiedthat if a person supplies goods and/or services referred to in clause (b)
of paragraph 6 of Schedule II of the said Actand also supplies any exempt services including
services by way of extending deposits, loans or advances in so far as the consideration is
represented by way of interest or discount, the said personshall not be ineligible for the
composition scheme under section 10 subject to the fulfilment of all other conditions
specified therein.

(ii) it is further clarified that in computing his aggregate turnover in order to determine his
eligibility for composition scheme, value of supply of any exempt services including services
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.