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    <description>The ruling in this case determined that the supply of educational aids to government and government-aided schools, as well as the supply of raincoats, ankle boots, and socks to students without consideration, constitutes a supply but is exempt from GST under specific notifications. Consequently, the applicant is not entitled to claim input tax credit on related purchases. The inquiries regarding exemption from GST for services received from printers and the GST applicability on penalties and liquidated damages were not addressed in the ruling.</description>
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      <description>The ruling in this case determined that the supply of educational aids to government and government-aided schools, as well as the supply of raincoats, ankle boots, and socks to students without consideration, constitutes a supply but is exempt from GST under specific notifications. Consequently, the applicant is not entitled to claim input tax credit on related purchases. The inquiries regarding exemption from GST for services received from printers and the GST applicability on penalties and liquidated damages were not addressed in the ruling.</description>
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