For the purpose of deciding 'aggregate turnover' in order to determine the GST payable under composition scheme, which of the following is to be excluded ?

CS Executive · Tax Laws and Practice · PYQS · December 2017
For the purpose of deciding 'aggregate turnover' in order to determine the GST payable under composition scheme, which of the following is to be excluded ?
(A) Exemption supply
(B) Export of goods
(C) Inter-state branch transfer
(D) CGST

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: GST

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