whether t/o under sec 2(6) of cgst act includes NON TAXABLE SUPPLIES(eg- Alcoholic liquor for human consumption)
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Section 2(6) of CGST Act: Definition of “Aggregate Turnover” (CHAPTER I – PRELIMINARY)
“aggregate turnover” means 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), 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 and cess.
As per My view.,
The "NON-GST Goods" not included in the said section. Also the goods are called Non-GST goods...
So, Non GST Goods not include in the Aggregate Turn Over...
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