Turnover under companies act 2013

Hi Friends, I wanted to understand the meaning of the word turnover as per the Companies act 2013. If a pvt ltd company has a contract with its customer and receives a sum of 1000cr during the year for providing its services but further subcontracts the work and pays 995cr to the subcontractor, then what turnover would be considered for testing the applicability of various provisions of the Companies Act? Would it be the entire 1000cr or only the net 5cr (1000-995)? Also please provide reasoning for the same. Waiting for your replies.. Thanks in advance !!!