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    <title>How to compute ‘aggregate turnover’ to determine eligibility for composition scheme?</title>
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    <description>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.</description>
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      <description>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.</description>
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