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    <description>The Authority for Advance Rulings (AAR) determined that the activity of providing accommodation services by a charitable trust in their hostel, charging below Rs. 1000 per day without additional charges for allied facilities, qualifies for exemption under Notification No. 12/2017-State Tax (Rate), Serial No. 14, Chapter 9963. The amount received for such supply is considered a nil rate tax-exempted supply.</description>
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