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    <description>Services by an entity registered under section 12AA or 12AB of the Income-tax Act by way of charitable activities are exempt from GST. &quot;Charitable activities&quot; include public health services (care or counselling for terminally ill, severely disabled, HIV/AIDS patients, persons with dependence-forming substance addiction; and preventive health awareness), advancement of religion, spirituality or yoga, advancement of education or skill development for defined vulnerable groups, and preservation of environment. &quot;Rural area&quot; is defined by village land revenue records excluding urban/notified areas.</description>
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      <description>Services by an entity registered under section 12AA or 12AB of the Income-tax Act by way of charitable activities are exempt from GST. &quot;Charitable activities&quot; include public health services (care or counselling for terminally ill, severely disabled, HIV/AIDS patients, persons with dependence-forming substance addiction; and preventive health awareness), advancement of religion, spirituality or yoga, advancement of education or skill development for defined vulnerable groups, and preservation of environment. &quot;Rural area&quot; is defined by village land revenue records excluding urban/notified areas.</description>
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