https://www.taxtmi.com/caselaws?id=395188 The court ruled that incomes from salary/remuneration as a Non-Executive Director, renting of commercial property, renting of residential property, and interest from deposits/loans/advances are included in the Aggregate Turnover for GST registration. Income from renting residential property, although an exempt supply, is also included in the Aggregate Turnover as per the definition. Other incomes such as maturity proceeds of life insurance policies, dividend on shares, and capital gains/losses on sale of shares are not considered in the Aggregate Turnover as they are related to securities excluded from the GST Act. en-us Mon, 04 May 2020 00:00:00 +0530 Wed, 02 Dec 2020 11:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395188 The court ruled that incomes from salary/remuneration as a Non-Executive Director, renting of commercial property, renting of residential property, and interest from deposits/loans/advances are included in the Aggregate Turnover for GST registration. Income from renting residential property, although an exempt supply, is also included in the Aggregate Turnover as per the definition. Other incomes such as maturity proceeds of life insurance policies, dividend on shares, and capital gains/losses on sale of shares are not considered in the Aggregate Turnover as they are related to securities excluded from the GST Act. Case-Laws GST Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395188