Dear Sir ,
My client is totally a exporter of services.But in in one month he sold some used laptops where he has charged gst by raising Tax Invoices,
 
Now i want to apply for GST refund of ITC Accumulated on Export without IGST.
Now my query is that while calculation of GST Refund as per Formula, weather Above sale of used laptops will included in “ADJUSTED TURNOVER”.
Becoz as per definition of “ADJUSTED TURNOVER” It includes all taxable supplies.Weather such taxable supplies will included in above turnover.