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    <description>The charitable trust was directed to register under the Maharashtra Goods and Service Tax Act, 2017, as its services did not qualify as charitable activities exempt from GST. Grants received were deemed taxable as consideration for services provided, while donations meeting specific criteria were exempt from GST. The applicable GST rate for taxable services was determined at 18% (CGST 9% and SGST/UTGST 9%/IGST 18%).</description>
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