Lok Sabha Question No. 157 (UNSTARRED), answered on 2018-02-02
Subject: Aggregate Turnover under GST
Ministry: FINANCE
Asked by: SHASHI THAROOR

## 157. DR. SHASHI THAROOR:

Will the Minister of FINANCE be pleased to state: (a)  whether  the  exempted  supplies  have  been  included  under  the  definition  of  'aggregate turnover' under Section 2 (6) of the CGST Act, whereas under the previous Service Tax regime, only taxable services were considered while determining the threshold for liability; (b) if so, the details thereof and the reasons therefor; (c) whether the Government is willing to consider the proposal to exclude exempted supplies from the definition of 'aggregate turnover'; and (d) if so, the details thereof and if not, the reasons therefor?

## MINISTER OF STATE FOR FINANCE

## (SHRI SHIV PRATAP SHUKLA)

- (a) & (b) Yes Sir. This is as per the decision of the GST Council.
- (c ) No Sir. There is no such proposal being considered by the Government as of now.
- (d) Does not arise in view of reply to part (c) above.

***

## GOVERNMENT OF INDIA MINISTRY OF FINANCE DEPARTMENT OF REVENUE

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## LOK SABHA UNSTARRED QUESTION No.157

## TO BE ANSWERED ON FRIDAY, FEBRUARY 02, 2018/MAGHA 13, 1939 (SAKA)

## AGGREGATE TURNOVER UNDER GST

## DRAFT REPLY TO ADMITTED QUESTION

## LOK SABHA

## UNSTARRED QUESTION NO.157

TO BE ANSWERED ON 02 nd  FEBRUARY, 2018

## 'Aggregate Turnover under GST'

| QUESTION                                                                                                                                                                                                                                                                   | REPLY                                                                                                                                  |
|----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|----------------------------------------------------------------------------------------------------------------------------------------|
| 157. DR. SHASHI THAROOR: Will the Minister of FINANCE be pleased to state :                                                                                                                                                                                                | [To be completed by the Parliament Cell]                                                                                               |
| (a) whether the exempted supplies have been included under the definition of 'aggregate turnover' under Section 2 (6) of the CGST Act, whereas under the previous Service Tax regime, only taxable services were considered while determining the threshold for liability; | Yes Sir.                                                                                                                               |
| (b) if so, the details thereof and the reasons therefor;                                                                                                                                                                                                                   | This is so because exempt supplies are such supplies which, though being taxable, have been made not liable to tax under the GST laws. |
| (c) whether the Government is willing to consider the proposal to exclude exempted supplies from the definition of 'aggregate turnover'; and                                                                                                                               | Yes Sir.                                                                                                                               |
| (d) if so, the details thereof and if not, the reasons therefor?                                                                                                                                                                                                           | Does not arise in view of reply to part (c) above.                                                                                     |