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    <title>Exemption to a religious trust under GST</title>
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    <description>Renting residential flats by a trust registered under section 12AA for use as professional/commercial premises is not eligible for the exemption under entry 13(b)(ii)/(b)(iii) of the GST rate notification, except for any threshold exemption; entry (b) pertains to renting precincts of a religious place meant for the general public and residential flats fall outside its scope.</description>
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      <description>Renting residential flats by a trust registered under section 12AA for use as professional/commercial premises is not eligible for the exemption under entry 13(b)(ii)/(b)(iii) of the GST rate notification, except for any threshold exemption; entry (b) pertains to renting precincts of a religious place meant for the general public and residential flats fall outside its scope.</description>
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