[Solved] Which of the following will be excluded from the computation of ‘aggregate turnover’?

Q.	Which of the following will be excluded from the computation of ‘aggregate turnover’?
A.	Value of taxable supplies
B.	Value of exempt Supplies
C.	Non-taxable supplies
D.	Value of inward supplies on which tax is paid on reverse charge basis
Answer» D. Value of inward supplies on which tax is paid on reverse charge basis

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Section 2(6) of the CGST / SGST Act, 2017 defines aggregate turnover which is being computed on all India basis excluding the taxes charged under CGST Act, SGST Act, UTGST Act and IGST Act. Aggregate turnover shall include all supplies made by a taxable person comprising of (i) Taxable supply (ii) Exempt supply (iii) Export of goods and services (iv)All inter-state supply of person having same PAN (v) Supply on which tax is levied on reverse charge basis (vi)Value of all inward supply
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