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    <title>TAXABILITY OF SUPPLY OF SPIRITUAL PRODUCTS BY TRUST</title>
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    <description>Sales of spiritual books, CDs, DVDs and similar materials by a public charitable trust, even when incidental to its religious objects, qualify as business and supply under the GST law and are taxable unless they fall within narrowly defined exempt charitable activities; the trust must register if its aggregate taxable turnover exceeds the statutory threshold.</description>
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      <description>Sales of spiritual books, CDs, DVDs and similar materials by a public charitable trust, even when incidental to its religious objects, qualify as business and supply under the GST law and are taxable unless they fall within narrowly defined exempt charitable activities; the trust must register if its aggregate taxable turnover exceeds the statutory threshold.</description>
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