sec 44AD as per income tax

as per sec 44ad of income tax sales defination includes gst or exclude gst ?
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https://www.incometaxindia.gov.in/_layouts/15/dit/mobile/viewer.aspx?path=https://www.incometaxindia.gov.in/acts/income-tax%20act,%201961/2018/102120000000071159.htm&k=

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