Selling of business unit

if I am selling a business unit than whole sale value be my turnover part to be shown in gst as exempted income or profit on sale will be shown in gst as exempted income
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Quick Summary
This discussion clarifies the Goods and Services Tax (GST) implications when selling a business unit. It questions whether the wholesale value or the profit on sale should be considered as exempted income for GST purposes. The core of the query revolves around the definition of 'aggregate turnover' as per Section 2(6) of the CGST Act.

But why
Whole sale value .
Kindly refer the definition of aggregate turnover u/s 2(6) of CGST Act

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