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Atal Nagar, the lst February 2019
ORDER
112019 - State Tax
No. F-10-05/20.19lCTlY(08).- WHEREAS, sub-section (l) of section 10 of the Chhattisgarh Goods and Services Tax Act, 2011 (1 of 2017) (hereafter in this Order refered to as the said Act) provides that- (i) a registered person engaged in the supply of services, other than supply of service referred to in clause (b) of paragraph 6 of Schedule ll to the said Act, may opt for the scheme under the said sub-section;
(ii) a person who opts for the said scheme may supply services (other than those referred to in clause (b) of paragraph 6 of Schedule II to the said Act), of value not exceeding ten per cent. of tumover in a State or Union territory in the preceding financial year or five lakh rupees, whichever is higher;
AND WHEREAS, clause (a) of sub-section (2) of section l0 of the said Act provides that the registered person shall be etigible to opt under sub-section (1), if, save as otherwise provided in sub-section (1), he is not engaged irt thc .uppl; ui 5crv ices:
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AND WHEREAS, rendering of services as part of the savings and investment practice of business, by way of extending deposits, loans or advances, in so far as the consideration is represented by way of interest or diseount, is resulting in their ineligibility for the aforesaid scheme, causing hardships to a lot of small businesses and because of that, certain difficulties have arisen in giving effect to the provisions of section I 0;
NOW, THEREFORE, in exercise of the powers conferred by section 172 of the Chhattisgarh Goods and Services Tax Act, 2017 and in supersession of the State Government, in the Commercial Tax Depadment, Order No. 1/2017-State Tax No. F-10-8212017lCTlY(l49), dated the 13th October,20l7 published in the Gazette(Extraordinary)ofChhattisgarh, No.455,datedthe25thOctober,20lTexceptasrespectsthingsdone or omitted to be done before such supersession, the State Government, on recommendations of the Council, Order may be called the Chhattisgarh Goods and Services Tax (Removal of Difficulties) hereby makes the following Order, namely: - 1. Short title.
-This
Order,20l9.
that the value of supply of exempt services by way of 2" For the removal of difficulties, it is hereby clarified
the consideration is represented by way of interest or extending deposits, loans or advances in so far as
discount, shall not be taken into account -
(i) for determining the eligibility for composition scheme under second proviso to sub-section (l) of section 10;
(iD in computing aggregate turnover in order to determine eligibility for composition scheme.
By order and in the name of the Governor of Chhattisgarh,
REENA BABASAHEB KANGALE, Secretary" Tiq?iz6,ry71nnen+qqrrrq;fr, zdqrEEET{Frffqgfonirq,nqr rr+grtgfraaurrr;rF.ra, u ots