Aggregate Turnover for the purpose of GST registration means the aggregate value of all taxable supplies(excluding the value of inward supplies on which tax is payable by a person on a 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