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    <title>Exemption of GST on Unbranded Food Supplies to Welfare Departments Confirmed by AAR Under Specific Conditions.</title>
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    <description>Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - The AAR held that, the Department for Women, Children, Disabled &amp; Senior Citizens qualifies as an institutional consumer if specific conditions are met, exempting the supplied goods from GST. - Goods supplied through the Nodal Agency, HACA, are also exempt from GST under the same conditions.</description>
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      <description>Industrial consumer or institutional consumer? - Trading of Food grains, Sugars, Edible Oils etc. (unbranded) - Levy of GST on goods supplied by the applicant through the Nodal Agency - The AAR held that, the Department for Women, Children, Disabled &amp; Senior Citizens qualifies as an institutional consumer if specific conditions are met, exempting the supplied goods from GST. - Goods supplied through the Nodal Agency, HACA, are also exempt from GST under the same conditions.</description>
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