Expense ratio for a scheme consists of three components:
- Base TER
- Additional expenses as per Regulation 52(6A)(b) and as per Regulation 52(6A)(c)
- GST
This is as per SEBI circular issued in Feb 2018.

Details of the regulation are available at: https://www.sebi.gov.in/legal/circulars/feb-2018/charging-of-additional-expenses-of-upto-0-20-in-terms-of-regulation-52-6a-c-of-sebi-mutual-funds-regulations-1996_37689.html44