GST Aggregate Turnover - Is Individual External Salary Considered in Aggregate?

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Hello Team,

An Individual is working in a Non-Related Firm ABC and getting a salary of 6 Lakh from there. At the same time he is running his own proprietary firm XYZ which is doing good and sales have touched 15 Lakh. The GST Threshold limit for his State is 20 Lakh.

What is the aggregate Turnover for this Individual. While calculating is his external salary considered ? 

Replies (2)
Salary income is not include in gst aggregate turnover.
The aggregate turnover means of all taxable supplies, exempt supply,export of goods and service ,but not include inward supply on which tax is payable by a person through reverse charge basis & gst tax
As Per Schedule III of CGST Act, 2017, Salary SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES...
So, it's not considered in Agreegate turnover for threshold calculation because it is not considered as SUPPLY under GST Act.

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