Aggregate turnover definition

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my query is in aggregate turnover definition whether excise duty paid is include in turnover calculation or not.
Replies (2)

As far as my knowledge goes Tax not to be included in turnover. 

 

As per section 2(6) of CGST Act, 2017 ‘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 be computed on all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess.

Excise duty is a form of indirect tax that is levied by the Central Government of India for the production, sale, or license of certain goods. Excise duty charges are also collected by state governments for alcohol and narcotics.

From the above it is evident that Excise duty is a tax levied by either center or state. As taxes are not to be included in computation as per definition of aggregate turnover. Hence, it appears Excise duty  not to be included in turnover. 

 

Thank you for this😊

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