Reason for inclusion of taxes while calculating turnover u/s 44AD

Hi,

In my humble opinion, the reason why GST is included while calculating the turnover for the purpose of Section 44AD is that the Section itself specifies that the tax has to be paid on the Gross Turnover or the Gross Receipts of the business. 

The Gross word in itself includes the taxes and cess as well as the amount mentioned on the invoice is received and accounted as the turnover amount.