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    <title>No GST is applicable on free food supplied in anna kshetras run by religious institutions;</title>
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    <description>Prasadam and free food supplied by temples, mosques, churches, gurudwaras, dargahs and similar religious institutions are nil-rated for CGST and SGST or IGST and do not attract GST. However, inputs and input services used to prepare or transport such prasadam-such as sugar, edible oils, ghee, butter and transportation-are taxable, and GST does not provide end-use based exemptions for those inputs.</description>
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