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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Turnover in State or Union territory defines which supplies count as territorial GST turnover and lists specific exclusions.</h1> The definition of Turnover in State or Turnover in Union territory comprises the aggregate value of all taxable supplies made within that territory but excludes inward supplies on which tax is payable under reverse charge, exempt supplies made within the territory by the taxable person, exports of goods or services, inter State supplies originating from the territory, and excludes central tax, State tax, Union territory tax, integrated tax and cess.

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