Explain the following terms in the context and with reference to the provisions contained under the CGST Act, 2017: (i) "Aggregate Turnover" and how the same has to be computed.

Aggregate Turnover As per section 2(6) of the CGST Act 2017, "Aggregate Turnover" means to include the aggregate value of: all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis); all exempt supplies; exports of goods and/or service; and all inter-state supplies of a person having same PAN The above supplies/goods and/or services shall be computed on all India basis and be exclusive of the taxes charged under the CGST Act SGST Act UTGST Act and the IGST Act. For the purpose of computing Aggregate turnover particularly to ascertain threshold for obtaining registration under CGST Act, it shall include all supplies made by the taxable person whether on his own account or made on behalf of all his principals However, the supply of goods, after completion of job work, by a registered job worker shall be treated as the supply of goods by the principal and the value of such goods shall not be included in the aggregate turnover of the registered job worker.