## Aggregate Turnover Concept
### Definition
Aggregate Turnover is computed on an All India basis of a person having the same PAN. It is used to determine eligibility to opt for the composition scheme (compared against ₹1.5 Cr / ₹75 lacs / ₹50 lacs thresholds in the preceding FY).
### Inclusions (What Adds to Aggregate Turnover)
| Component | Status |
|---|---|
| Taxable supplies | Include |
| Exempt supplies | Include |
| Export supplies | Include |
| Inter-state supplies | Include |
| Taxes other than GST (e.g., entertainment tax, customs duty) | Include |
| Supplies from 1st April to date of becoming liable for registration | Include |
### Exclusions (What is NOT counted)
| Component | Status |
|---|---|
| Inward supplies taxable under RCM (where person is recipient) | Exclude |
| GST taxes including CGST/SGST/IGST/Cess | Exclude |
| Interest or discount on loan, deposit, advance (being exempt supply) | Exclude |
### Special Note on Export/Inter-state Supplies
Value of export and inter-state supply is relevant only when calculating aggregate turnover for the preceding year (for eligibility check). This is because a composition supplier cannot make export and inter-state supplies in the year for which composition is opted. So for current-year computation under composition, these don't arise.
### Why 'All India + Same PAN'?
A person may have GST registrations in multiple states; aggregate turnover combines all of them to determine total scale of operations.