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Using Section 2(6) of the CGST Act, calculate the aggregate turnover from these supplies. Assume the outward figures exclude GST. ItemAmount Intra-State outward supplies ₹8,00,000 Inter-State exempt…

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Using Section 2(6) of the CGST Act, calculate the aggregate turnover from these supplies. Assume the outward figures exclude GST.

ItemAmount
Intra-State outward supplies₹8,00,000
Inter-State exempt outward supplies₹5,00,000
Exports₹10,00,000
Inward freight subject to reverse charge₹80,000

  1. ₹23,00,000

  2. ₹18,00,000

  3. ₹8,00,000

  4. ₹23,80,000

Answer and explanation

Correct answer: A - ₹23,00,000

Section 2(6) of the CGST Act, 2017 includes taxable, exempt and export supplies and inter-State supplies of persons with the same PAN, but excludes inward supplies taxed under reverse charge and the taxes themselves. Aggregate turnover is ₹8,00,000 + ₹5,00,000 + ₹10,00,000 = ₹23,00,000; only the ₹80,000 of inward freight is left out, not the exports or the exempt supplies.

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