How is the aggregate turnover calculated for composition purposes?

It will be calculated on the all India turnover basis. "Aggregate Turnover" refers to the total value of all taxable supplies (excluding the value of inward supplies which are subject to tax by the composition dealer under reverse charge basis), exempt supplies and exports of goods and services, or both, and will be computed on an all India basis. It excludes central tax and State tax, as well as integrated tax and compensation cess.