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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 ⁽¹of 2017) ^(hereafterin 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 ^providedin sub-section ^(1),he is ^notengaged

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 ^representedby 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^effectto ^the^provisions^of^section^I^0;

NOW, THEREFORE, in exercise of the powers conferred by ^section¹⁷²of 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^13thOctober,20l7 ^publishedⁱⁿ^the

Gazette(Extraordinary)ofChhattisgarh, No.455,datedthe25thOctober,20lTexceptasrespectsthingsdone

or omitted to be done before such supersession, the State ^Government,^on^{recommendations}^of^the^Council,

hereby makes the following Order, namely: -

1. Short title. -This

Order may be called the Chhattisgarh Goods and Services Tax ^(Removalof ^{Difficulties)}

Order,20l9.

2" For the removal of difficulties, it is hereby clarified

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 ^provisoto 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"

that the value of supply of exempt services by way of

the consideration is represented by way of interest or

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