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    <description>Aggregate turnover includes the aggregate value of all taxable and non taxable supplies, exempt supplies and exports of goods and/or services of a person having the same PAN on an all India basis, excluding taxes charged under CGST/SGST/IGST and excluding supplies on which tax is levied on reverse charge and inward supplies; supplies generally include sale, transfer, barter, exchange, licence, rental, lease or disposal, importation of services and certain deemed supplies without consideration, with Schedule II determining classification between goods and services.</description>
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