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    <description>Women-survivor support funded through donations and interest income did not constitute a taxable supply under GST because no consideration was charged for the legal aid, medical assistance or vocational training provided. The applicant was not the recipient of the underlying services; the actual beneficiaries were the survivor women receiving the support. On that basis, the arrangement fell outside section 7(1) of the GST Act, and GST could not be fastened on the applicant under the reverse charge mechanism for reimbursements and financial assistance linked to the welfare activities.</description>
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