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Aggregate turnover under composition levy
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....ith explanation 1 to section 10 of the CGST Act ] The definition of aggregate turnover as contained in section 2(6) of the CGST Act is the sum of value of all outward supplies falling in the followin....
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....larifies that for the purposes of computing aggregate turnover of a registered person for determining his eligibility to pay tax under this section, aggregate turnover * includes value of supplies f....