Reimbursement of expenses

Hi,

The law says that “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 an all-India basis but excludes Central tax, State tax, Union territory tax, Integrated tax and cess.

The definition mentions all taxable supplies, and presently, reimbursement of expenses is charged to GST. Hence, it can be safely assumed that Reibursement of expenses will be included and considered for registration limit of Rs. 20 lakhs under GST.