Briefly define the following terms as per CGST Act, 2017: Aggregate Turnover.

'Aggregate Turnover' means the aggregate value of all taxable supplies (excluding the value on inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-state supplies of persons having the same Permanent Account Number, to be computed on all India basis but excludes Central Tax, State Tax, Union Territory Tax, Integrated Tax & Cess.