Interest income under GST

Yes, if its your business.

No, of its your investment.

Any specific provision sir?

Definition of supply under GST ..... " ..... In furtherance/course of Business ......."

ok sir. thank you

Even though it's earned towards non business activities , it's added to your aggregate Turnover calculation .
As per definition of Aggregate Turnover in section 2(6) CGST act it includes Exempted Income & As per Notification 12/2017 CT (R) , interest income from bank is Exempted.

Note : To calculate the threshold limit for composition dealer it's excluded by Order 1/2017 CT GST

@ pankaj sir, in that case no one can opt for composition according to that order. Beacuse mostly every dealer have atlease 1 saving bank account which generates interest income.