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    <description>Promotion of research and online journal publishing by the applicant were held not to constitute charitable activities eligible for GST exemption. The AAR&#039;s jurisdiction is limited to statutory questions listed in the Act, so e way bill operational requirements fall outside its remit. Supplies destined for the Public Distribution System that are not covered by exemption notifications or Schedule III, including associated costs borne by the supplier, are taxable under GST.</description>
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