AAR : Aggregate turnover to include Non-executive Director’s salary, value of deposits, loans, residential property rent

AAR holds that incomes received towards (i) salary as a Non-executive Director of a Private Limited Company,(ii) Renting of Commercial property and Residential property and (iv) the values of amounts extended as deposits/ loans/ advances are to be included in Aggregate Turnover as defined u/s 2(6) of CGST Act; States that Aggregate Turnover is a sum of value of all taxable supplies, value of exempt supplies, value of supplies towards export of goods or services and value of i...