What is the Eligibility of TCS

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TCS eligibility show those who are having 10crs Turnover preceding year, 

My Qus is How can I calculate Turnover? Whether it includes GST on sales & services or not? and Labor charges  charges are include or not?

Replies (3)
Previous fy turnover 10 cr, then tcs applied, but those debtor sale bill above 50 lacs over now current year
Turnover should include all the taxable sales value which have occurred during the year. Component of GST shouldn't be included
Thank sir

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