Clarification - Rule 89 (4)

All exempt goods and services such as export, pan masala, tobacco etc. are included

Are export to a Sez/Eou are included

Yes for calculating turnover all exempt supplies are included

Not for the purpose of calculating turnover but for the purpose of calculating Adjusted Total Turnover for the purpose of refund of input tax credit under rule 89(4) / (5)

In term of Section 16 of IGST Act , Supply to Sez is Zero rated Supply (Export) , it's not Exempted supply .
In term of Section 2(47) of CGST Act , means which attracts nil rate of tax or which is Exempted from tax u/s 11 CGST or 6 IGST.
Adjusted turnover define under sub-rule(4) of rule 89 , does not include Exempted Supply .

Hence Exempted supply is not included in computing the Adjusted Total Turnover.