Turnover in State or Union territory exclusions affect composition scheme eligibility and trigger transition to normal taxation upon threshold exceedance. Turnover in State or Union territory for composition levy includes aggregate taxable and exempt supplies, exports and inter State supplies made from that State or Union territory, excluding taxes and reverse charge inward supplies; the composition provision further excludes supplies from the start of the financial year up to the date the person becomes liable to register and certain exempt services represented by interest or discount, causing the composition option to lapse once aggregate turnover surpasses the statutory threshold.