aggregate turnover

Aggregate turnover shall be total of the following amounts or sums, i.e. aggregate of the following –

1. Value of  all taxable  supplies of goods and services
2. Value of all non-taxable supplies of goods and services
3. Value of exempt supplies of goods and services
4. Value of all goods and services exported

'Aggregate turnover' shall, however, exclude the following sums –

1. Taxes, if any charged under the CGST Act, SGST Act and IGST Act.
2. Value of supplies of goods and services on which tax is levied on reverse charge basis.
3. Value of inward supplies of goods and services.

Dear Dubey,

Reverse is payable on purchase of services.  So, you know that purchase is not the turnover.