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<h1>Aggregate Turnover in Composition Levy: Includes Taxable, Exempt, Export, Inter-State Supplies per Section 2(6) of CGST Act.</h1> Aggregate turnover under the composition levy, as defined in section 2(6) of the CGST Act, includes the total value of taxable supplies, exempt supplies, exports, and inter-State supplies. It excludes inward supplies subject to reverse charge and taxes paid under GST. Calculated on an all-India basis for entities with the same PAN, it includes supplies from the start of the financial year until liability for registration arises. It excludes exempt supply of services related to deposits, loans, or advances where consideration is interest or discount. This definition is crucial for determining eligibility under the composition scheme.