aggregate turnover in GST

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Hello sir/mam,
Intra state supply with deemed distinct person include in aggregate turnover or not?
Replies (3)

yes supply with distinct person are considered while calculating Aggregate turnover 

I attach file of "Concept of aggregate Turnover" for better understanding

thx for replay SIR,
but there is mention in attached also that only INTER sate supply with deemed distinct person include in aggregate turnover not INTRA state supply.

thank you
in my opinion,since supply b/w distinct persons is 'supply',intra state supply shall form part of taxable supplies. inter state supply b/w distinct person is separately given so that t/o is calculated on an all india basis and not for a state.


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