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    <description>The Authority held that interest received from PPF, personal loans, advances, and saving bank accounts must be included in the aggregate turnover for GST registration, despite being exempted from GST. The ruling clarified that such interest income falls under exempted services, necessitating its inclusion in the threshold calculation of Rs. 20.00 Lakh for GST registration.</description>
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      <description>The Authority held that interest received from PPF, personal loans, advances, and saving bank accounts must be included in the aggregate turnover for GST registration, despite being exempted from GST. The ruling clarified that such interest income falls under exempted services, necessitating its inclusion in the threshold calculation of Rs. 20.00 Lakh for GST registration.</description>
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