GST Dhamaka 💫💣💥

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In rule 43 of cgst, in explanation 1, there's a list of activities which are to be excluded from exempt supply as under 17(2), and while calculating total turnover{ VALUE OF "F"} in rule 42 cgst, do we have to include such activities defined in the explanation ?? and moreover the turnover calculation should Include taxes(apart from gst) or not ??, that is to say exclusive of taxes t/o calculate krna h kya ??
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The Explanation Under Rule 43 & The total/aggregate turnover (F) in Rule 42 Includes both the apartment book before completion certificate & After completion Certificate.
(Exempted +Taxable)


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