PLEASE CLARIFY WHETHER SALE OF LAND FALL UNDER AGGREGATE TURNOVER UNDER GST ACT

Reply-As per 2(6) “aggregate turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by a person on 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 all India basis but excludes central tax, State tax, Union territory tax, integrated tax and cess

However as per SCHEDULE III (ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES ) Sale of land and, subject to clause (b) of paragraph 5 of Schedule II, sale of building. 

Thus, as sale of land is not supply it would not be included in aggregate turnover