What is adjusted total turnover for refund calculation on export of Goods & Service (Taxable turnover and zero rated turnover or taxable turnover, zero rated turnover and exempted turnover)

Reply- As per Rule 89 “Adjusted Total Turnover” means the sum total of the value of-

(a) the turnover in a State or a Union territory, as defined under clause (112) of section 2, excluding the turnover of services; and

(b) the turnover of zero-rated supply of services determined in terms of clause (D) above and non-zero-rated supply of services, excluding-

(i) the value of exempt supplies other than zero-rated supplies; and

(ii) the turnover of supplies in respect of which Refund is claimed under sub-rule (4A) or sub-rule (4B) or both, if any, during the relevant period.]