the word "aggregate turnover" in sec 10 ie composition scheme include "export". how is this practically possible. ? as export means inter state suppy and a person making interstate supply become ineligible from obtaining registration in section10.. :)
"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;
But to opt for composition scheme ACT provides limitation that the composit dealer cannot sell interstate
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