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    <description>Donations are not supplies and thus do not fall within the statutory definition of aggregate turnover under section 2(6); they are monetary gifts outside the listed components (taxable supplies, exempt supplies, exports, inter State supplies) and therefore are excluded when computing the turnover threshold for annual return and reconciliation obligations.</description>
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      <description>Donations are not supplies and thus do not fall within the statutory definition of aggregate turnover under section 2(6); they are monetary gifts outside the listed components (taxable supplies, exempt supplies, exports, inter State supplies) and therefore are excluded when computing the turnover threshold for annual return and reconciliation obligations.</description>
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