gst formula

According to section 2(6) of the CGST Act, “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 it excludes Central tax, State tax, Union territory tax, Integrated tax and cess. 
In simple terms, based on the given definition, the total of the following items shall be considered as aggregate turnover: Value of all -

• Taxable supplies of goods and services
• Inter-State Supplies
• exempt supplies of goods and services
• Export of goods or services or both.