Aggregate turnover determines composition scheme eligibility; includes all outward supplies, excludes GST and reverse-charge inward supplies. Aggregate turnover under Section 2(6) means the value of all outward supplies of a person having the same PAN, including taxable supplies, exempt supplies, exports and inter-state supplies, but excluding central tax, State tax, Union territory tax, integrated tax and compensation cess; inward supplies subject to reverse charge are not included in aggregate turnover for composition scheme eligibility.