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    <description>Services of a trust are taxable unless they meet the restrictive exemption: the trust must possess recognised registered charitable status and the particular activities must qualify as &quot;charitable activities&quot; under the notification&#039;s listed categories (public health, advancement of religion, targeted educational or skill programs, environment, or public utility within specified monetary limits). Temporary letting of banquet rooms will be taxable unless it can be demonstrated to fall within those prescribed charitable activities.</description>
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      <description>Services of a trust are taxable unless they meet the restrictive exemption: the trust must possess recognised registered charitable status and the particular activities must qualify as &quot;charitable activities&quot; under the notification&#039;s listed categories (public health, advancement of religion, targeted educational or skill programs, environment, or public utility within specified monetary limits). Temporary letting of banquet rooms will be taxable unless it can be demonstrated to fall within those prescribed charitable activities.</description>
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