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

CS Executive · Tax Laws and Practice · PYQS · June 2019
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 or 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
(A) (i), (iii), (iv) and (v)
(B) (i), (iii), (iv) and (vi)
(C) All the above in (i) to (vi)
(D) (i), (ii), (iii) and (iv)

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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