Advance Ruling| Aggregate Turnover & Supplier Location | Definition 2(6) & 2(71)| CGST Act 2017

Overview- Aggregate Turnover As per 2(6) ‘aggregate turnover’ means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on reverse charge basis), exempt supplies, exports of goods or services or both and inter-State supplies of persons having the same Permanent Account Number, to […]

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