GST – ORDER No. 01/2019 – Dated:- 1-2-2019 – Government of India Ministry of Finance (Department of Revenue) [Central Board of Indirect Taxes and Customs] ORDER No. 01/2019- Union Territory Tax New Delhi, the 1st February, 2019 S.O.636 (E). WHEREAS, section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017) read with sub-section (1) of section 10 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this Order referred 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 II to the said Act, may opt for the scheme under the said sub-section; (ii) a person who opts for the said
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, loans or advances, in so far as the consideration is represented by way of interest or discount, 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 10 of the said Act; NOW, THEREFORE, in exercise of the powers conferred by section 26 of the Union Territory Goods and Services Tax Act, 2017 and in supersession of the Union Territory Goods and Services Tax (Removal of Difficulties) Order, 2017, No. 01/2017 – Union Territory Tax, dated the 13th October, 2017, published in the Gazette of India, Extraordinary, vide number S.O. 3329 (E), dated the 13th October, 2017, except as respects thin
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