For the purpose of availing composition how will aggregate turnover be computed for the purpose of composition?

Aggregate turnover shall be computed on the basis
of turnover on all India basis. It includes 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 but excludes GST and cess.